Please note, this document was reissued in January 2023 as a professional standard. It was previously published in April 2016 as a guidance note. The regulatory requirements remain the same. For more information on the document category changes, see the text part way down on this page.

This professional standard is a global revision of the 1st edition published in 2011. It identifies additional matters that valuers need to consider when valuing natural resource wasting assets, such as mineral deposits, landfill and waste disposal sites.

It covers:

  • introduction and general principles
  • wasting assets
  • natural resources
  • waste management sites
  • associated buildings, plant and equipment and
  • valuation methods for valuing wasting assets.