We have a number of publications which provide practical advice on valuation issues, including suggestions on how to deal with common problems that may be encountered.
We do not pretend that these provide the definitive answer to every challenge the busy practitioner may encounter, but our experience might help valuers better understand their clients' needs and how to respond to them effectively. These are available as either an eBook or paperback from Amazon by following the links below.
The IVS and RICS Red Book both require a valuation report to disclose if the reported value is subject to material uncertainty. Although this has been a longstanding requirement, it remains a source of confusion for valuers and clients alike. This Briefing examines the reasons why uncertainty disclosures came into valuation standards, the form they should take and why it is important that they are used sparingly.
Valuations for Secured Lending - Restricted Marketing Periods.
Examines the problems inherent in trying to provide a value that assumes an unreasonable period to achieve a sale and suggests a practical approach that complies with the IVS.
2nd Edition - August 2021
Valuations for Financial Reporting under IFRS
Looks at the various requirements under International Financial Reporting Standards that may require valuations to be undertaken, with the focus on tangible assets such as property, plant and equipment. It explains the accounting objective and the appropriate assumptions and approach in each case.
Valuations for Financial Reporting in the United Kingdom
While many UK businesses are required to report under IFRS, or opt to do so, many smaller enterprises use UK standards. Also, the public sector has significantly different valuation requirements to those in IFRS. This Briefing includes all the guidance on IFRS plus an examination of the valuation requirements under the various UK standards.