This guidance note draws professionals’ attention to specific issues that arise in farm stocktaking valuations, for inclusion in financial statements that are prepared in accordance with UK GAAP.
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Aiming to assist valuers, this guidance highlights the main factors that impact the market value of woodlands and addresses some of the more complex issues that might arise in the assessment of such an asset.
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In March 2017, RICS released a global and a UK-specific professional statement giving RICS professionals time to familiarise themselves with the new rules.
Las Reglas de Conducta de RICS obligan a los miembros y a las empresas reguladas por RICS, en todo momento y sin excepción, a: «...actuar con integridad y evitar conflictos de interés y acciones o situaciones que sean incompatible...
Durch die RICS-Verhaltensrichtlinien wird Mitgliedern und von der RICS zertifizierten Firmen eine grundlegende Verpflichtung auferlegt, die stets einzuhalten ist: Mitglieder und Firmen haben jederzeit integer zu handeln und Intere...
Il Codice deontologico RICS impone in generale sia ai membri sia alle società regolate da RICS di: “...agire sempre con integrità ed evitare conflitti d’interesse, così come qualsiasi azione o situazione che sia incompatibile con ...