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International Valuation Standards And The Impact Of Ias And Basel Ii On Property Valuation Standards And Practice In Germany And In The Uk
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Book Synopsis International valuation standards and the impact of IAS and Basel II on property valuation standards and practice in Germany and in the UK by : David Lorenz
Download or read book International valuation standards and the impact of IAS and Basel II on property valuation standards and practice in Germany and in the UK written by David Lorenz and published by diplom.de. This book was released on 2003-07-11 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: This paper deals with the valuation of property in a global context and discusses contemporary and evolving issues that might affect property valuation standards and practice in Germany and in the United Kingdom. It shows the need, the development and the growing acceptance of International Valuations Standards (IVS) published by the International Valuations Standards Committee and identifies valuations for financial reporting as the key driving force behind the ambition of harmonising valuation standards. Additionally, the major differences between valuation standards and practice in Germany and the UK are examined, the interrelationship between and the discussion about three concurring set of standards (namely Red Book, Blue Book and White Book) is presented and the importance of Market Value as the central underlying definition of value is highlighted. Then the parallel development of International Accounting Standards (IAS) and their adoption within the European Union from 2005 onwards is explained and it is shown that this reinforces the position and the acceptance of IVS. Furthermore, the major differences between IAS, German and UK Generally Accepted Accounting Practice regarding the treatment of real estate are shown and the possible consequences for the valuation of fixed assets are derived. Also the New Basel Capital Accord (Basel II) which determines the way how banks have to allocate capital is identified as another area of interest for the valuation profession. For this reason the methodology of Basel II is explained briefly and the problems and consequences regarding the treatment and valuation of real estate that evolve out of an application of Basel II are explored. Finally, other areas of interest that might determine the future of property valuation are addressed, notably the issue of sustainability. It is shown that there are numerous benefits of sustainable buildings, that the client demand for them is rising and that valuers will have to consider this aspect because it will affect the Market Value of the property. In sum, this paper shows that there are fundamental differences in the way how the German and the UK valuation scene is acting to cope up with these developments on the international scene, i.e., the UK valuers and the RICS are acting proactive and are at the forefront of new developments (the fact that the RICS based their new Red Book mainly on IVS is the best example), while in contrast [...]
Book Synopsis International Valuation Standards by : David Parker
Download or read book International Valuation Standards written by David Parker and published by John Wiley & Sons. This book was released on 2016-05-16 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Valuation Standards: a guide to the valuation of real property assets is an essential road map to using the new International Valuation Standards in everyday practice for real estate assets, explains their content, application and operation. It shows how to value assets including property, plant and equipment and is written in an explanatory style using commonly understood business English with as little jargon as possible. It takes a thematic format, focusing on the application of IVSs to investment property and owner-occupied property with the author addressing valuation instruction, operation and reporting under IVSs.
Book Synopsis International Valuation Standards by : International Valuation Standards Committee
Download or read book International Valuation Standards written by International Valuation Standards Committee and published by . This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Das International Valuation Standards Council by : Anonym
Download or read book Das International Valuation Standards Council written by Anonym and published by GRIN Verlag. This book was released on 2011 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Friedrich-Alexander-Universität Erlangen-Nürnberg, Veranstaltung: Unternehmensbewertung, Sprache: Deutsch, Abstract: Im Zuge der Globalisierung hat die Anzahl grenzüberschreitender Unternehmenstransaktionen in den letzten Jahrzehnten deutlich zugenommen. Daraus entsteht die Notwendigkeit einer internationalen Angleichung der Vorschriften zur Bewertung von Unternehmen. Während auf dem Gebiet der externen Rechnungslegung bereits weitreichende Harmonisierungsbestrebungen unternommen wurden, ist der Standardisierungsgrad im Bereich der Unternehmensbewertung allerdings noch gering. Vor diesem Hintergrund spielen internationale Organisationen wie das International Valuation Standards Council (IVSC) eine bedeutende Rolle. Das IVSC, ursprünglich aus einer Kooperation zwischen nationalen Bewertungsverbänden hervorgegangen, bemüht sich aktiv um eine Vereinheitlichung internationaler Bewertungsstandards. Um dieses Ziel zu erreichen, entwickelt und veröffentlicht das IVSC eigene Verlautbarungen, die sogenannten International Valuation Standards (IVS). In den folgenden Ausführungen sollen das IVSC sowie dessen Bewertungsstandards im Kontext der Unternehmensbewertung kritisch erörtert werden. Im zweiten Kapital werden zunächst die Ziele und der Aufbau der Organisation dargestellt, während in Kapitel drei die IVS in ihrer aktuellen Fassung erläutert werden. Das vierte Kapitel behandelt anschließend den neuen Entwurf der Bewertungsstandards, der voraussichtlich Anfang 2012 in Kraft treten wird. Kapitel fünf enthält einen Vergleich mit den Verlautbarungen des Instituts der Wirtschaftsprüfer (IDW), bevor die IVS im sechsten Kapitel einer kritischen Würdigung unterzogen werden. Abschließend werden die wichtigsten Ergebnisse nochmals zusammengefasst.
Book Synopsis European Convergence in Property Valuation by : Robert Friedrich
Download or read book European Convergence in Property Valuation written by Robert Friedrich and published by . This book was released on 2004-05 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Convergence of Capital Measurement and Capital Standards by :
Download or read book International Convergence of Capital Measurement and Capital Standards written by and published by Lulu.com. This book was released on 2004 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis RICS Valuation - Professional Standards by :
Download or read book RICS Valuation - Professional Standards written by and published by . This book was released on 2012 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the RICS Valuation - Professional Standards (The Red Book) - March 2012 has been revised to reflect the new International Valuation Standards that came into effect 1st January 2012. Its standards include the International Valuation Standards in full.
Book Synopsis International Valuation Standards 2003 by : International Valuation Standard Committee
Download or read book International Valuation Standards 2003 written by International Valuation Standard Committee and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis European Valuation Practice by : A. Adair
Download or read book European Valuation Practice written by A. Adair and published by Taylor & Francis. This book was released on 2013-03-07 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: The variability of valuation practice within Europe is perceived as a problem within the globalization of property. This edited textbook examines the practice of real estate valuation in selected countries in Europe. The focus is on countries with well developed real estate markets in which both international and indigenous investors are active. The book is aimed at real estate professionals, financiers, institutional advisers, property researchers and students who require a greater understanding of comparative property appraisal techniques applied across Europe.
Book Synopsis International Methods of Property Valuation by : Tabea Söllner
Download or read book International Methods of Property Valuation written by Tabea Söllner and published by . This book was released on 2009 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2007 in the subject Business economics - Miscellaneous, grade: 2,7, Nürtingen University, course: Real Estate Management, 15 entries in the bibliography, language: English, abstract: The international globalization in the real estate business started much later than in other businesses. Historic grown specifics, topographic and cultural differences as well as judicial, fiscal, and political basic conditions, which do not have an international standardization are reasons for this reserve. But today many real estate companies and investors act worldwide, so that the real estate business and so the property valuation too cannot longer be seen as a national issue only. Germany has an attractive real estate market for foreign investors because of its steady currency, appealing lease contract structures and a rent growth potential. In recent years foreign investors have increased their presence in the real estate business in Germany and so there is a rising demand for property valuations using international methods. The conventional national German systems of valuation are inadequately. A standardization of valuation methods or at least comparable national valuation methods is an essential condition for foreign institutional investors. Standardized methods are necessary to ensure the transparency for all participants in the real estate market. The purpose of this paper is to point out established international property valuation methods. At first I will describe the important terms and definitions which are used for valuation methods, followed by an explanation why and when a property valuation will be necessary. I will also show you several valuation standards which have developed and I will deliver an insight of different international property valuation methods with short simplified example which shall clarify each particular procedure.
Download or read book Swiss Valuation Standard (SVS) written by and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book RICS Valuation Standards written by and published by . This book was released on 2011 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published April 2011 and effective from 2 May 2011, the 7th Edition of the RICS Valuation Standards replaces all previous issues of the Red Book, and incorporates several vital changes. Its standards are completely compliant with current IVS (International Valuation Standards), published by the International Valuation Standards Council.
Book Synopsis Valuation Standards and Practice Guidelines by : Singapore Institute of Surveyors and Valuers
Download or read book Valuation Standards and Practice Guidelines written by Singapore Institute of Surveyors and Valuers and published by . This book was released on 2022 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Valuation of Real Estate in Germany by : Stefan Hocke
Download or read book The Valuation of Real Estate in Germany written by Stefan Hocke and published by . This book was released on 2006 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis RICS Valuation by : Royal Institution of Chartered Surveyors
Download or read book RICS Valuation written by Royal Institution of Chartered Surveyors and published by . This book was released on 2013 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis German Valuation by : Tobias Schnaidt
Download or read book German Valuation written by Tobias Schnaidt and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a continuing discussion about whether German valuation methods are inaccurate and inferior to the British standard, and the enduring efforts for a European and internationally standardized valuation method and value definitions intensify this discussion. The German valuation system is said to lead to valuations which do not reflect actual market conditions and excessive smoothing. Not surprisingly, German surveyors usually disagree and claim that the German valuation approach, with its sustainable rental value, fulfills not only its purpose but is more transparent and thus superior to the approach usually applied in UK. The purpose of this paper is to discuss the recently adjusted German valuation methods. Design/methodology/approach - The paper analyses the German valuation methods and highlights the predominant differences to the British valuation standards. Findings - The paper shows that the discussed valuation methods should lead to comparable results. The legal framework of the German valuation approaches can therefore not be blamed for any of the observed empirical phenomenon. Originality/value - The paper discusses the recently adjusted German valuation methods.
Download or read book RICS Valuation Standards written by and published by . This book was released on 2009 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:
