Property depreciation in Government

Journal of Property Investment and Finance

Volumn 24, Issue 3, 2006, Pages 259-263

  Andrew, Anthony ^a   Pitt, Michael ^b  

^a Liverpool John Moores University ^*

^b LIVERPOOL JOHN MOORES UNIVERSITY   (United Kingdom)

Author keywords

Assets management; Depreciation; Property; Public sector accounting; Public sector organizations; United Kingdom

Indexed keywords

EID: 33646870545     PISSN: 1463578X     EISSN: None     Source Type: Journal    
DOI: 10.1108/14635780610659955     Document Type: Review

References (18)

1. Accounting Standards Board (1999) Financial Reporting Standard FRS 15, 'Tangible Fixed Assets' Accounting Standards Board, London, February.
2. Bowie, N. (1983) "The depreciation of buildings" Journal of Valuation, Vol. 2 No. 1, pp. 5-13.
3. (The) Chartered Institute of Public Finance and Accountancy (CIPFA) (2002) "The role that depreciation could play in local government finance" The Chartered Institute of Public Finance and Accountancy Discussion Paper, June 2002.
4. Cowans, D. (2003) The Places for People Group Annual Report 2003, The Places for People Group, Preston, p. 7.
5. Davies, M., Paterson, R., Wilson, A. and Ernst & Young (1997) UK GAAP Generally Accepted Accounting Practice in the United Kingdom, 5th ed., Palgrave, Basingstoke.
6. Dixon, T. (1999) "Dynamics of commercial property depreciation" CSM, April, p. 36.
7. International Valuation Standards Committee (IVSC) (2003) International Valuation Standards 2003, International Valuation Standards Committee, London.
8. (The) Appraisal Standards Board (2000) Uniform Standards of Professional Appraisal Practice (USPAP) The Appraisal Foundation, Washington, DC.
9. Baum, A. (1997) Trophy or Tombstone? A Decade of Depreciation in the Central London Office Market, Lambert Smith Hampton, HRES, London.
10. (The) European Group of Valuers Associations (TEGoVA) (2000) European Valuation Standards 2000, The European Group of Valuers Associations, and Estates Gazette, Brussels.
11. HM Treasury (1991) Economic Appraisal in Central Government: A Technical Guide for Government Departments, HM Treasury, London.
12. HM Treasury (1993), The Economic Appraisal of Property Options: A Manual of Procedures and Techniques, HM Treasury, London.
13. HM Treasury (1997) Appraisal and Evaluation in Central Government, HM Treasury, London.
14. International Valuation Standards Committee (IVSC) (2001) International Valuation Standards 2001, International Valuation Standards Committee, London.
15. Jones Lang Wootton (1995 updated) "Obsolescence - the financial impact on property performance" RICS Appraisal and Valuation Manual, Royal Institute of Chartered Surveyors, Coventry.
16. Royal Institute of Chartered Surveyors (RICS) (1995 final revision) "Statement of asset valuation practice" Royal Institution of Chartered Surveyors, Royal Institute of Chartered Surveyors, Coventry (First (1976) and second (1981) editions published as "Guidance Notes on the Valuation of Assets")
17. Royal Institute of Chartered Surveyors (RICS) (2003) RICS Valuation and Appraisal Standards, Royal Institute of Chartered Surveyors, Coventry.
18. Royal Institute of Chartered Surveyors (RICS) (2003) Valuation of Owner-occupied Property for Financial Statements VIP1, Royal Institute of Chartered Surveyors, Coventry.