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  • Real property and plant and equipment

    Valuers of real property (residential, commercial, industrial, retail and rural) generally adopt the International Valuation Standards Council definition of market value and base their valuation on the property's highest and best use.

    Valuers should be familiar with current market trends and conditions for the type of assets they are valuing. They should also refer to current market transactions to establish the basic data on which the valuation may be assessed.

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      Last modified: 18 Aug 2017QC 21245