professor this is a very small doubt.
When an expert is not hired, is a valautopn report prepared separately? Or a revaluations are directly adjusted in the NCA register in the absence of use of an expert?
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valuation report
Whether a revaluation is carried out by an external expert, and internal expert or one of more directors - it must be supported. There can't just be a journal "Dr Property $10m Cr Revaluation surplus $10m" without any justification (!)
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