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PwC Australia Partner Richard J Stewart presents the Australian Property Institute’s Technical Information Papers (TIPs) “AVGN 1 Valuations for use in Australian Financial Reports”.
The purpose of this Guidance Note is to provide information, commentary, opinion, advice and recommendations to Members producing valuations of property, plant & equipment assets (including heritage and infrastructure assets) for use in Australian financial reports and to assist users of those financial reports to understand the basis upon which property, plant and equipment valuations are undertaken.
This Guidance Note should be read in conjunction with International Valuation Application 1 (IVA 1) & International Valuation Guidance Note 8 (IVGN 8)
Links to downloadable PDF files
https://www.api.org.au/technical-information-papers