European Valuation Standards 2003

First Published in 2003. This edition of the Standards has been the second to be issued for public consultation taking into account many of the comments submitted to it by individuals, companies and professional bodies. Users of the book should use the Standards and Guidance Notes as a reference tool for the sixteen comprehensive objective within.

Preface, Acknowledgements, Introduction, Standards, Standard 1: Compliance Issues, Standard 2: The Qualified Valuer, Standard 3: Conditions of Engagement, Standard 4: Bases of Valuation, Standard 5: Valuations for the Purpose of Financial Reporting, Standard 6: Valuations for Bank Security Purposes and in Relation to the Issue of Asset and/or Mortgage Backed Securities, Standard 7: Estimates, Forecasts and Other Appraisals, Standard 8: Valuations for Investment - Insurance Companies, Property Unit Trusts, and Pension Funds, Etc, Standard 9: Valuation Reporting, GUIDANCE NOTES, Guidance Note 1: Special Factors Affecting Value, Guidance Note 2: Valuations of Special Properties, Guidance Note 3: Valuation of Plant and Machinery, Guidance Note 4: Valuations of Assets for Development, Guidance Note 5: Valuations of Agricultural Property for Loan Purposes, Guidance Note 6: Valuation of Historical Properties, Guidance Note 7: Business Valuations, Guidance Note 8: Valuations of Intangible Assets, Guidance Note 9: Valuations for Real Estate Indices, Guidance Note 10: Cross-Border Valuations, Guidance Note 11: Valuations for Joint Ventures, and Limited Partnerships, Guidance Note 12: Apportionment between Land and Buildings, Guidance Note 13: Country-Specific Legislation and Practice, Guidance Note 14: Valuation of Mortgage Portfolios for Securitisation Purposes, APPENDICES, Index

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