Guidance

Stock valuation for resource accounting 2010: guidance for valuers

Guidance to local authorities on the bases and methods of valuation for housing revenue account assets for resource accounting.

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Documents

Stock valuation for resource accounting: guidance for valuers - 2010

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Details

This publication updates the 2005 guidance to valuers of local authority property assets on the bases and methods of valuation for Housing Revenue Account assets for resource accounting.

The guidance is appropriate for all Housing Revenue Account valuations from April 2010 and until further guidance is issued, following detailed review of the Major Repairs Allowance and updated guidance on the implementation of the requirements of International Financial Reporting Standards.

Published 26 January 2011