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Farm Stocktaking Valuations, 2nd edition

Farm Stocktaking Valuations, 2nd edition

This guidance note draws professionals’ attention to specific issues that arise in farm stocktaking valuations, for inclusion in financial statements that are prepared in accordance with UK GAAP.

Topics covered include:

  • Basic principles of stocktaking
  • General compliance
  • Basis of value and methodology
  • Confirmation of instructions
  • Inspection and reporting
  • Appendices on confirming instructions/terms of engagement and the valuation report format