Electronic Resource
Bradford, West Yorkshire [u.a.]
:
Emerald
Journal of property valuation & investment
13 (1995), S. 53-67
ISSN:
0960-2712
Source:
Emerald Fulltext Archive Database 1994-2005
Topics:
Economics
Notes:
There have always been situations where tenants, for one reason oranother, have paid rents in excess of open market rental value. Theposition today, due to the downturn in the letting market, is that manymore tenants are now in this position. This poses a problem forvaluation surveyors when asked to express an opinion on value for sale,negative or reverse premiums, and on value for asset valuation purposeswhere negative values must be specified. A further point forconsideration is the issue raised by the Accounting Standards Board ofcharging future rent obligations as a single lump sum to profit and lossaccounts. Explores these challenges in relation to leasehold valuationmethodology and suggests approaches.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1108/14635789510099445
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