Sayce, Sarah; Connellan, Owen - In: Property Management 20 (2002) 4, pp. 228-251
This paper debates the key concepts of fair value, value in use and existing use, as they relate to the valuation of … is contended that, if market value or value in use is the only acceptable approach to accounting valuations, this will …. The paper contends that fair value embraces both value in exchange and value in use. It argues that EUV fulfils little …