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TECHNICAL INFORMATION PAPER 2
Depreciated Replacement Cost

 

1

International Public Sector Accounting Standards Board (IPSASB)

2

P S Kolpe

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3

Hong Kong Institute of Surveyors

4

New Zealand Institutute of Chartered Accountants

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5

Japanese Real Estate Institute (JREI)

6

Property Institute of New Zealand and the New Zealand Institute of Valuers

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7

Accounting Standards Board (ASB)

8

Chartered Institute of Public Finance & Accountancy (CIPFA)

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9

Canadian Institute of Chartered Business Valuators

10

Department of Treasury and Finance, Australia

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11

Institute of Chartered Accountants in Australia

12

Appraisal Institute of Canada (AIC)

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13

Apsis Consulting

14

International Association of Consultants, Valuators and Analysts (IACVA)

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15

American Appraisal Associates

16

RICS

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17

Duff & Phelps

18

Appraisal Institute

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19

Australian Accounting Standards Board

20

Hong Kong Institute of Certified Public Accountants (HKICPA)

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21

Russian Society of Appraisers

22

Ernst & Young

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23

KPMG


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