How much is a real estate appraisal report. Real estate: determining the market value

The real estate is in vacant civil circulation and is the object of various transactions, which gives rise to the need to assess its value, i.e. in determining the monetary equivalent of various types of real estate at a particular point in time.

All types of real estate value can be roughly divided into two large subspecies:

Exchange cost

Exchange cost- it is used when buying, selling, renting, pledging, that is, in the real estate market.

market;
rental;
pledge;
insurance;
liquidation.

Market price- the most probable price at which a given object can be alienated for open market in a competitive environment, when the parties to the transaction have all necessary information, and the size of the transaction does not reflect any extraordinary circumstances.

Insurable value- the cost of full compensation for damage to property in the event of an insured event.

Liquidation value- the value of the appraisal object in the event that the appraisal object must be alienated in a period shorter than the usual exposure period of similar objects.

Cost to use

Cost to use- expresses the value of the property for the owner who is not going to sell it. It is necessary for comparison with alternative investment options, comparison with cost estimates for the creation of similar objects and other purposes.

investment;
balance sheet;
cadastral;
taxable;
restorative;
substitution.

Investment value- the value of the appraisal object, determined on the basis of its profitability for a specific person for given investment purposes.

The calculation of the investment value is based on a subjective assessment of the discounted costs and income of the investor expected from the use of this property in a promising investment project.

Cadastral value- the value of the object of appraisal, determined by mass appraisal methods in accordance with the provisions of regulatory legal acts on cadastral appraisal.

Taxable value- the value of the object of appraisal, determined for the calculation tax base and calculated in accordance with the provisions of regulatory legal acts.

Replacement cost- the sum of the costs of creating an object, similar to the object of appraisal, in market prices existing at the date of the appraisal, taking into account the depreciation of the appraisal object.

Property valuation

Types of real estate appraisal

Bulk appraisal real estate is an appraisal of a large number of real estate objects for a specific date using standard methods statistical analysis... This unifies the procedure for evaluating a large number of objects.

Individual assessment real estate is an appraisal of a specific object for a specific date.

Stages of the real estate appraisal process

1. Problem definition:

the object of assessment and the purpose of its assessment are indicated;
the establishment of property rights is carried out;
the date of the assessment is set;
the type of value that needs to be determined is formulated.

2. Preliminary examination and assessment plan:

it is determined what data is necessary and sufficient for the analysis of the object;
the sources of their receipt are established;
an evaluation plan is drawn up;
a written contract is concluded between the appraiser and the customer.

3. Collection and verification of data:

accounting and reporting;
about the technical and operational characteristics of the facility;
documents of title, information about the encumbrance of the subject of assessment.

4. Application of approaches to assessment:

costly method;
comparative method;
income method.

5. Coordination of the assessment result:

Obtaining a final property appraisal based on the results of applying various approaches to appraisal. Taking into account all significant parameters, on the basis of the expert opinion of the appraiser, the final value of the object's value is established.

6. Final stage

An appraisal report is drawn up - a document that substantiates the appraiser's opinion on the value of the property.

Approaches to real estate appraisal

Comparative approach

The comparative approach to valuation is a set of valuation methods based on comparing the valuation objects with their counterparts, for which there is information about the prices of transactions with them.

Conditions for applying the comparative approach:

the object does not have to be unique;
information on transactions must be comprehensive;
the factors influencing the value of compared analogs of the appraised real estate should be comparable.

Advantages comparative approach:

it is quite easy to use and gives reliable results;
the final cost reflects the views of typical sellers and buyers;
sales prices reflect inflation and changes in financial conditions.

disadvantages approach:

the difficulty of collecting information on practical sales prices;
dependence on market activity and stability;
differences in sales.

Cost approach

The cost-based approach to real estate appraisal is a set of appraisal methods based on determining the costs required to restore or replace the appraised object, taking into account the accumulated depreciation.

It is based on the assumption that the buyer will not pay more for the finished object than for the creation of an object of similar value.

Advantages costly approach

The cost-effective approach is the most reliable and appropriate when:
analysis of the best and most effective land plot;
appraisal of objects in low-activity markets;
valuation for insurance and tax purposes;
economic analysis of new construction.

disadvantages approach:

costs are not always equivalent market value;
separate appraisal of the land plot from buildings;
the discrepancy between the acquisition costs of the property being evaluated and the costs of new construction of exactly the same property.

Income approach

The income approach is based on the fact that the value of the real estate in which the capital is invested must correspond to the current assessment of the quality and amount of income that this real estate is able to bring.

The main prerequisite for calculating the cost of this approach is the leasing of the property.

Greetings! What is your property worth? Curiously, there is no exact answer to this question. After all, the figure will depend on who asks. Buyer, investor, partner, insurer, bank representative or tax inspector?

Yes, the market value of a property is the price at which it can be slowly sold through an online platform, realtors and real estate agencies. But believe me, everything is not as simple as it seems.

And today I will talk about how to assess the market value of real estate, what affects it, and how it differs from the cadastral, inventory and others.

The market value is set by the market. An apartment or retail space costs as much as the buyer is willing to pay for it today. In other words, this is the price for which a property can be sold without haste and fuss.

The market value is influenced by dozens of factors: the dollar exchange rate, seasonality, taxes and the state of the economy in the country.

Basic methods for assessing the value of residential real estate

Comparative method

The method is based on the assumption that the buyer will not pay more for this item than for a similar item on the open market. The appraiser collects direct data on fresh sales and purchases from similar real estate... By the way, it is the comparative method that realtors often use.

For example, you are selling a renovated two-room apartment in an old building in a residential area. For comparison, recently sold apartments with the same parameters will be selected: 2 rooms, fresh renovation, old house and the same area.

Basically, apply comparative analysis to evaluate your own apartment, you can do it yourself.

Advantages of the method:

Reflects the opinion of a mass seller and buyer (such an assessment is as close as possible to a fair one);
Takes into account the current supply-demand ratio and inflation;
It is as easy to use as possible and gives more or less reliable results, subject to the availability of analogues or market stability.

The disadvantages include the fact that it is extremely difficult to find two "twin objects" for comparison. In addition, the appraiser has no information on the final terms of the transaction. Maybe similar apartments are actually being bought with only a 30% discount?

Costly method

The essence of the method: on the example of a specific object, the appraiser determines how much it would cost us to build its exact copy (the same architectural parameters, the same building materials, the same quality of finishing). This cost is called "replacement" cost.

Or another option - how much would it cost to create an "improved" analogue of the same building (from more modern building materials and in a different style). This would then be a "replacement cost" calculation.

In both cases, an already constructed building is taken as a "base". The resulting cost takes into account the prices of building materials, and the salary of the construction team, and wear and tear, and logistics costs and much more.

By the way, it was the cost-based approach that was used in the USSR when calculating the inventory cost of buildings for BTI. I want to note right away that costly method- the most resourceful of the three. It contains a lot of numbers and calculations, and you will need a lot of accurate information.

Advantages of the method:

Most reliable way evaluate "newly built" objects using modern design standards.
Great for:
- assessment of special facilities (schools, kindergartens, hospitals, prisons);
- feasibility study of new construction.

Calculation method:

Determine the value of the land on which the object is located.
The replacement cost or replacement cost is calculated. The customer specifies in advance which of the two options he needs.
All types of wear (external, physical, functional) are calculated.
From point number 2, point number 3 is subtracted.
The total value of the property is displayed: point 1 + point 4.

Income method

Here the value of real estate depends on the expected income, provided the most efficient use of the object. In fact, the future owner of the asset wants to know the answer to the question: “Is it worth investing in this property? And how much should it cost for me to earn XXX rubles on it? "

Calculation method:

We calculate the sum of all possible receipts from the object (as a rule, from its lease).
We calculate the amount of expenses related to real estate (taxes, duties, utilities, utilities, disputes).
Defining a clean operating income(point 1 minus point 2).
We calculate the discount rate (index coefficient).
We translate the expected income into the present value.

Note! Income method in principle not suitable for real estate appraisal:

In times of crisis (profit from the facility will not flow constantly and evenly);
In conditions of a lack of information (for example, if you do not know the discount rate, then it makes no sense to make calculations);
To miscalculate a new business (the risks are too high, it is difficult to calculate the cash flow).

Factors affecting market value

Location

Such parameters as the prestige of the area, its remoteness from the metro and highways, the presence of a number of industrial production facilities, and more are assessed. The more convenient and comfortable the location of the property, the higher the price of the property will be.

Infrastructure quality

The better the infrastructure of the district is, the more expensive the property will be. For residential buildings, infrastructure is schools and kindergartens, hospitals and pharmacies, shops and markets, parks and playgrounds. Moreover, all objects must be located within walking distance from the object!

Transport accessibility

The easier it is to get to real estate from anywhere in the city, the higher its price. Therefore, you always have to pay extra for the proximity to the metro.

Object dimensions

The smaller the area of the room, the more expensive the "square" of the object will be. By the way, this rule does not apply to luxury real estate.

Property condition

Here, not only the quality of the repair is assessed, but also the general condition of the entrance and the adjacent territory.

General market conditions

The ratio of supply and demand in the real estate market dictates prices for square meters... The current state of the economy is of great importance: recession, stagnation or economic growth.

Assessment procedure

Knowing the fair price of real estate is necessary in many situations.

For example:

You are selling or buying an apartment, land plot or warehouse.
Want to insure a property.
Make out Bank loan bail not movable property... The bank needs an accurate collateral value.
Dealing with a property dispute in court (for example, sharing an apartment with your spouse after a divorce).
Enter into use or inheritance rights.

Valuation activities in Russian Federation licensed appraisal companies are engaged.

Five stages of real estate appraisal

Statement of the task. The customer specifies the purpose of the appraisal, the type of value determined (for example, market or cadastral) and other nuances. And most importantly, for whom the assessment is made. Options: for an insurance company, for a potential buyer, for a bank, for a tax office, for an insurance company.
Signing a contract. At the second stage, an assessment plan is drawn up: the schedule of work, the choice of the assessment method (I wrote about them above), the sources of information and the cost of the work. The customer and the appraiser sign a contract.
Collection and analysis of information. At the third stage, the appraiser inspects the object and the surrounding area. Examines legal, physical and economic parameters. Checks the collected information for accuracy. Analyzes and processes data.
Calculation of the cost of the object and the derivation of the final value. Typically, a property is valued using three methods (profitable, comparative and cost). Next, the evaluator sets the confidence factor for each of the approaches and calculates the final value.
Drawing up and delivery of a report to the customer.

What documents are required for the assessment?

Personal documents of the owner of the real estate (copies of the passport, TIN).
Legal (sale and purchase agreement, donation, certificate of purchase of an object at an auction).
Papers on the real estate itself (photo of the object, extracts from the state register).

How does the market value differ from other types?

Market value is not the only value used in real estate appraisal. There is also liquidation, balance sheet, inventory and others. And each has its own specificity and its own “end consumer”. How does each of them differ from the market value? Let's try to figure it out.

Cadastral value

The cadastral value shows how much, according to the state, your property is on the market. The cadastral and market values may differ by 20-30% or more.

The COP takes into account the prestige of the area, the availability of infrastructure, as well as the location and layout of the facility. The final figure is not affected by: the state of the real estate market, the presence of plumbing and air conditioning in the apartment, the view from the window and the "freshness" of the repair. The final value is entered into the State Real Estate Cadastre.

Such an assessment is needed to determine the base for calculating real estate tax from 2015. If you do not go into details, the "inventory" base was changed to "cadastral" with one goal: to attract extra money to the budget. Property owners will now have to pay more to the treasury than before the innovation. Owners of properties in prestigious areas of megacities were especially unlucky. By law, the cadastral value must be revised at least once every five years.

Liquidation value

Liquidation value reflects the price of an object for which it can be sold very, very urgently. In other words, it is a sale of real estate at a price below market value.

Residual value assessment methods:

Straight. Most often, an object is simply compared with its counterparts on the market. We see on the website that studio apartment in Yasny district is urgently sold for XXX rubles, which means that we can take the same figure.
Indirect. We take the market value and adjust it for a discount. The most difficult thing is to calculate the size of the discount (it can be either 20% or 50%).

Inventory value

The inventory value is established by the BTI at the time of paperwork. This price is reasonable only at the time of appraisal. Over time, it moves further and further from the real (towards underreporting). For example, in the historical center of Moscow the inventory value of old houses is 30 (!) Times lower than the market value.

Replacement cost

The sun shows how much money it will take to build an exact replica of an object.
For example, Roman ordered restorative assessment warehouse complex in the Moscow region. According to the estimates of the appraiser, the Armed Forces amounted to $ 2 million. This means that about $ 2 million will cost Roman to build a modular complex of the same area and the same quality in the same area.

Book value

The book value of real estate objects is needed for the accounting of legal entities. Any company can be valued in rubles or dollars. Its total “price” is made up of money in bank accounts, the cost of equipment, furniture, stocks of materials in the warehouse and, of course, real estate (if it is owned by the company).

How is it determined book value, say, a warehouse? Most often, the cost of its purchase is taken minus wear and tear. The longer a company uses a warehouse, the lower its book value. If the warehouse has been repaired, the book value rises again.

An important point! Almost always the book value is below market value! It meets the condition of receiving free funds from the sale of the asset as soon as possible.

Investment value

Investment value shows how much the property costs in a specific investment project for a specific investor. IS is used to assess the effectiveness of a project. Or when you need to divide shares in a business between the owner and the investor, taking into account future income.

Perfectly, investment value must be above the market. Otherwise, it is more profitable for the owner of an office or warehouse to sell the object at market price and not "bother" with participation in a business project.

Instead of output

If we reduce the concept of "market value" to a minimum, then this is the price at which real estate is ready to buy at the current moment. At the current dollar rate, the current average level wages and the current balance of supply and demand in the market.

But do not forget that any real estate market experiences cyclical booms and bumps. The main thing is to objectively assess the stage of the market and sell or buy an object on time.

How do you calculate the market value of a property?

Market valuation- this is an assessment of the market value of property, as well as other objects of civil rights, in respect of which the legislation of the Russian Federation establishes the possibility of their participation in civil circulation.

Market valuation establishes the most probable market value at which a given object can be alienated on the open market in a competitive environment, when the parties to the transaction act reasonably, having all the necessary information, and no extraordinary circumstances are reflected in the value of the transaction, that is market valuation needed when:

one of the parties to the transaction is not obliged to alienate the object of market valuation, and the other party is not obliged to accept execution;
the parties to the transaction are well aware of the subject of the transaction and act in their own interests;
the object of the market valuation is presented to the open market in the form of a public offer;
the value of the transaction represents a reasonable remuneration for the object of market valuation and there was no coercion to complete the transaction with respect to the parties to the transaction from any party;
the payment for the subject of market valuation is expressed in monetary terms.

What properties can be subject to a market valuation procedure?

For those whose market value you want to know. It can be absolutely any items of movable and immovable property. Among the most demanded services of our company

business
valuable papers
car valuation
appraisal of the apartment
land appraisal and
other types of assessment

The most in demand is the market appraisal of real estate objects.

Market value assessment

Market price real estate and its calculation is the most common type of market valuation. Market valuation includes the determination of the value of an item or individual rights in relation to the item being assessed, for example, lease rights, rights of use, etc. Often, the market value of a property is obvious to its owners or possible buyers... However, after carrying out this procedure, its price can be significantly adjusted. To determine this real value, the market valuation of real estate is carried out.

Market valuation can be carried out for items such as:

land
residential real estate (apartments, cottages, houses)
objects commercial real estate(office premises, hotels, retail and warehouse areas)
industrial real estate objects (buildings, structures, industrial complexes)
engineering communications (bridges, overpasses, gas and oil pipelines, heating systems)
construction in progress

Market value assessment helps to maximize profitable disposal real estate, this new resource that businesses and citizens have at their disposal. Market valuation becomes necessary even when the owners of land and real estate want to mortgage them for a loan. Without a proper market assessment, one should not count on attracting additional investments, including foreign ones.

Market value of real estate

Appraising the market value of a property means determining the most likely price to be generated when a property is sold in a competitive and open market, given all the conditions necessary for a fair transaction to occur.

These conditions are:

The buyer and the seller act on the basis of typical, standard motives. The deal is not forced on either side.
Both parties have full information for decision-making and act in an effort to best meet their interests.
The object has been put on the open market for a sufficient time, and the optimal moment has been chosen for the transaction.
Payment is made in cash or financial conditions have been agreed, comparable to paying in cash.
The transaction price reflects the usual terms and does not include discounts, concessions or special lending none of the parties involved in the transaction.
The property is in general demand and has marketable utility.
The object is rather scarce, in other words, there is a limited supply that creates a competitive market.
The object is endowed with the properties of alienation and is able to be passed from hand to hand.

There are three main methods of market valuation of real estate objects: the comparison method, the cost method and the income capitalization method.

Market valuation methods

The main market valuation method is the comparative sales method. This method is applicable when there is a market for land and real estate, there are real sales, when it is the market that forms prices, and the task of appraisers is to analyze this market, compare similar sales and thus obtain the market value of the property being appraised. The method is based on comparing the object offered for sale with market analogues. It is most widely used in the West (90 percent of cases). However, this work requires an already formed land and real estate market.

The method of assessing market value in terms of costs is practically not applicable to land. It can be used only in exceptional cases, the valuation of land is inseparable from the improvements made on it. It is believed that land is permanent and non-expendable, and the cost method is used to evaluate man-made objects. When valuing using this method, the value of land is added to the cost of improvements (buildings, structures), and land is valued separately by other methods.

Generally speaking, the market value of land is determined by how much income can be obtained from its use. Due to the limitedness of the best for use land plots, for example, in cities, there is a corresponding deficit and the calculation of the cost of land. The next method of market valuation, which is applicable specifically for Russia, is a valuation method based on an analysis of the most effective use of real estate, and this analysis is associated with determining the type of use that will bring the owner maximum income.

Naturally, there was a lot of interest from banks in such operations. And they all need a qualified and accurate market appraisal of real estate, carrying out insurance at the real value of real estate.

Market valuation is also needed within the regional tax policy... All over the world, the basis of the local taxation system is the tax on real estate, due to this tax, about 70 percent of the local budget is formed. Of course, with the development of the market itself, with the advent of real values a transition to a taxation system is possible that would stimulate the development of the real estate market and ensure, at the same time, replenishment local budgets... This also explains the unconditional interest in market valuation shown by local administrations.

The cost of professional market appraisal services varies greatly depending on the types of objects being appraised, the complexity of the work and, of course, on which specialists are involved in the appraisal. Usually the cost of services is measured either in hours multiplied by the tariff hourly pay, or depends on the size of the object, but is never tied to its value.

The specialists of our appraisal company have rich practical experience and proven methods of market valuation of real estate and movable property, calculation of the market value of property, which makes it possible to effectively solve problems related to the market valuation of any types of assets, regardless of their number and location.

If you need to get a market estimate of the value of any property - contact us using the contact information. Call us, we will help!

Under market value means the most probable price at which a product or service can be sold on a free market in severe competition, when the parties to the transaction act reasonably, having all the necessary information, and the transaction price is not affected by any significant circumstances, that is, when:

one of the parties to the transaction being made is not obliged to sell the appraisal item, and the other party is not obliged to accept the appraised item;

the parties to the transaction are sufficiently informed about the subject of the transaction being made and act in their own interests;

the subject of appraisal is on the open market when using a public offer, typical for the same subject of appraisal;

the price of the transaction is a reasonable remuneration for the object of valuation and there is no compulsion to complete the transaction in relation to each party to the transaction;

payment for the subject of assessment will be made in cash.

Market value concept

Market value represents approximate price, at which the object can be sold in a free market, taking into account competition. When determining it, many factors must be taken into account, including such unpredictable ones as the behavior of participants in the market.

The cost calculation is preceded by an analysis of all information.

Market value of an enterprise is the determination of the value of a company based on its profit. Evaluation is done in two ways:

on the basis of the property of the organization.

based on existing assets and technologies used, which will bring money to the enterprise in the future.

Evaluation assumes the presence of an object and a subject. The object is the enterprise itself. The subject is the one who determines the market value. As a rule, these are professional appraisers.

What factors affect the market value

Demand. Implies consumer preference. This factor assumes that all possible risks are taken into account.

The usefulness of the company. An organization is considered useful only if it benefits the owner. Typically, benefit is profitability. As utility increases, so does the market value.

Profit. This is the difference between income and expense.

Time. Assumes the period after which it is planned to make a profit. Many businesses have deferred profits. For example, the company has introduced new equipment into production. This is necessary to increase profits, but income will increase only in the future.

Existing restrictions. For example, restrictive measures introduced by the state. The more restrictions, the lower the market value.

Risks. This refers to the risks of lack of income in the future.

Liquidity. Greater liquidity of assets has a positive effect on the value of the company.

Competition. The companies that are in high demand and operate in the area of little competition have the highest market value. A large number of competitors reduce the market value.

The ratio of supply and demand. The demand is determined by the solvency of investors, the possibility of attracting third-party funds, as well as many other factors.

As you can see, there are many factors that influence the market value. For this reason, it is recommended to entrust the calculation of the market value to professional appraisers. Experts can adequately analyze the market situation, take into account all the variety of factors.

When you need to know the market value

The market value is determined by the appraiser, in particular, in the following cases:

when alienating property for state needs;

when determining the value of the company's outstanding shares, which are acquired by the company on the basis of a decision general meeting shareholders or on the basis of a decision of the board of directors (supervisory board) of the company;

when establishing the value of the pledged object, including with a mortgage;

when establishing the cost, not cash deposits to the authorized (joint-stock) capital;

when establishing the value of the property of a bankrupt debtor;

when establishing the value of valuables received free of charge.

Market value determination tasks

The market value is calculated taking into account the following tasks:

Improving the efficiency of the enterprise.

Assessment of the market value of shares in the stock market.

Determination of the cost when planning to sell the company.

The need to allocate a share of one of the participants.

Liquidation of the organization.

Preparing to take over the organization.

Development of a company development plan.

Achieving financial sustainability.

Analysis of the enterprise's possibilities for lending with collateral.

Asset insurance.

Making management decisions.

Development of investment projects.

Market value determination methods

There are three methods for determining market value:

Income method. Its basis is the expected maximum income of the enterprise.

Costly method. Relevant if the company does not have a stable income.

The method is suitable for adjusting the balance. How to make calculations? You need to find the market value of the assets, and then subtract from it the amount of the company's liabilities.

This method can be subdivided into two more methods.

Method net assets: the amount of the liability is deducted from the market value.

Resale value method: the amount received after the sale of assets separately.

Comparative method. The considered method is practically not applied. This is due to the fact that its results are very approximate.

Typically, businesses use one of the first two methods. The exact definition of the method depends on whether the company has a stable income.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Market value: details for the accountant

Fair value of non-financial assets
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Inseparable improvements. Accounting and tax accounting with the lessor
At the end of the lease. Market value of inseparable improvements at the date of transfer ... of the transferor), which corresponds to their market value at the date of transfer to the lessor. ... investments in non-current assets. Market value means the amount Money which ... initial cost fixed asset at the market value of the inseparable improvements received from the tenant ... the tenant invoice), which corresponds to the market value of the improvements at the date of the return of the building ...
The main socio-economic, legal and ethical consequences of deliberate falsification of the results of determining the value of enterprises
The main value of enterprises is considered to be their market value, which does not exist in nature ... to their market value that does not exist in nature, and this socially dangerous falsification ...
Digest of important changes in tax legislation for February 2020
Supreme Court banned the inclusion of VAT in the market value of real estate The organization applied to ... cadastral value real estate object of equal market value, excluding VAT. By the decision of the Moscow City ... established in the amount equal to their market value, including VAT. The appellate ruling ... is set in an amount equal to their market value, determined based on the results of an additional ... conclusion that the inclusion of VAT in the market value of real estate contradicts the norms of the legislation on ...
Review of legal positions on taxation issues reflected in judicial acts of the Constitutional Court and the Armed Forces of the Russian Federation in the IV quarter. Dec 2019
Taxation is precisely the cadastral value, equal to the market value of the real estate object, before the cadastral value ... the added value when establishing the cadastral (market) value of the real estate object, and therefore not ..., which in itself is the definition of the market value of the object in order to further it ...
Sale and purchase of AU property under an exchange agreement
The price is equal to 100,000 rubles. The market value of the transferred materials is 100,000 rubles.
We reflect the results of the inventory
The object is credited in the amount of 100%. Market value of a similar monitor at the date of discovery ...
Review of letters from the Ministry of Finance of the Russian Federation for August 2019
At the choice of the payer, the cadastral or market value of the specified property. Letter dated 28 ... at the choice of the payer, the cadastral or market value of the specified property. Letter dated 25 ...
Inseparable improvements. Accounting and tax accounting at the tenant
000 rubles), which corresponds to their market value at the date of transfer to the lessor. For ... (at the end of the lease). Confirmed Market Value of Inseparable Improvements at Time of Return ...
Reflecting asset impairment transactions
...) institutions, in accordance with their real (market) value. In what cases does the FSBU not ...
Reliable value, reliable price and reliable capitalization of the enterprise
Do not use the concepts and terms "market value", " fair value"And" ... doubt, I assert that the phrase "market value of something" is scientific ... of the author, traditionally the terms "market value" and "fair value" of shares are used incorrectly, ... Fair "and really economically fair market the cost of the company's ordinary shares. Email address ... do not use the concepts and terms "market value", "fair value" and "...
Errors and violations in the field of procurement of goods, works, services for state needs
Procurement, which does not allow establishing the market value of the goods, works planned for procurement ...
Amendments to property taxes: should we rush to contest the cadastral value?
Its cadastral value and the value of the market value, established as a cadastral, ... methodology (for example, excluding VAT from the market value of an object capital construction; according to the prevailing ... and the other is not); when determining the market value of a land plot, the right of a long-term ... region is determined as an error, the absence of calculations of the market value of land plots within ...
Differences between IFRS and US GAAP: Property, Plant and Equipment
As of December 31, 2017, the market value was $ 13,000, and ... million dollars. All assets have a market value, the lower of which is the carrying ...
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Use at a price significantly below market value, referred to as lease accounting objects ...