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The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1993
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Fixed assets
13. Where any fixed assets of an association other than listed investments are included under any item shown in the association’s balance sheet on the basis of a valuation obtained by the association the following information shall be given—
(a)the year in which the assets were valued so far as known by the managing body and their values;
(b)in the case of assets that have been valued during the period of account the bases of the valuation used so far as known; and either the names of the persons who valued them or particulars of their qualifications for so doing.
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