Stock valuation for resource accounting 2010: guidance for valuers

This publication was withdrawn on 16 November 2016

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



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.