The professional body for whole life management of physical assets

'Fair Value' Accounting

Fair Value Accounting has become a key tool not only for local government worldwide but also national governments.  This is becoming relevant or urgent for many working in this field.  For example, the UK requires compliance with the emerging International Financial Reporting Standards by 2013.

What is Fair Value Accounting?

Fair Value of Fair Price is about valuing an asset correctly regardless of market conditions or similar assets. It is a method of gaining a clear picture of what assets you actually have, how much they are worth and what your capital requirements are likely to be to retain their performance.  

Useful Downloads

The Final Countdown

Accounting for non-current assets

Road Infrastructure 2012-13 Transition

Transitional arrangements for IFRS valuations





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