- Autor
- Konowalczuk Jan
- Tytuł
- Costs Application in a Valuation of Corporate Real Estates in Poland
- Źródło
- Studia i Materiały Towarzystwa Naukowego Nieruchomości. Selected Aspects of the Cost Approach in Property Valuation, 2011, s. 53-63, tab.
Journal of the Polish Real Estate Scientific Society - Słowa kluczowe
- Wycena nieruchomości, Koszty, Wartość nieruchomości
Real estate valuation, Costs, Real estate's value - Abstrakt
- Theoretical and practical bases which refer to the implementation of the costs in corporate real estates (CRE) are still arguable, they resulted in the changes concerning the ways of valuation in the field of professional standards on the national and international level. The conditions of using costs for the CRE valuation in Poland are determined by the factors of the legal practice institutionalization of a valuation which was introduced over 20 years ago, during the transformation of the economy from the communistic one into the market- driven one. Such regulations, however appear to be transitory at the moment, as the then law referring to a valuation methodology was made under pressure of breaking with the existing non-market ways of valuation which were using costs categories of buildings at the time of lack of active real estate market. Both changes on the national real estate market and the ones concerning conditions of the world economy activity, constitute the premise justifying the necessity of the reformulation of the ways involving cost while carrying out real estate valuation. Reflections had to do with economic valuation bases as well as professional standards regulations adjusted in compliance with EVS 2009, IVS 2007 and selected foreign standards. contemporary conditionings and possibilities of using costs have been defined while making CRE valuation for the current conditions of the real estate market development, referring to the estimation of the legal institutionalization results for the replacement value concept operative in Poland. The presented reflections are of the general and universal kind, no matter what the valued properties are. In the article negative results of wrongly applied costs for the CRE market were mainly reviewed, particularly for the sake of the valuation concerning creditors security of receivables and the contribution to commercial companies and partnerships for the specialized CRE groups. (fragment of text)
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- Cytowane przez
- ISSN
- 1733-2478
- Język
- eng
