Guidance

Stock valuation for resource accounting 2016: guidance for valuers

Guidance to local authorities on the bases and methods of valuation for Housing Revenue Account assets for resource accounting.

Document

Stock valuation for resource accounting: guidance for valuers - 2016

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Details

The guidance is appropriate for all Housing Revenue Account (HRA) valuations from April 2016 and reflects recent changes to valuation basis terminology introduced by International Financial Reporting Standards 13.

It replaces guidance published in 2010.

Published 16 November 2016