по
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Editorial collegium > Peer-review process > Peer-review in 24 hours: How do we do it? > Policy of publication. Aims & Scope. > Article retraction > Ethics > Copyright & Licensing Policy > Publication in 72 hours: How do we do it? > Digital archiving policy > Open Access Policy > Open access publishing costs > Article Identification Policy > Plagiarism check policy > Editorial Board
Journals in science databases
About the Journal

Публикация за 72 часа - теперь это реальность!
При необходимости издательство предоставляет авторам услугу сверхсрочной полноценной публикации. Уже через 72 часа статья появляется в числе опубликованных на сайте издательства с DOI и номерами страниц.
По первому требованию предоставляем все подтверждающие публикацию документы!
MAIN PAGE > Back to contents
Theoretical and Applied Economics
Reference:

Report on the Property Valuation and its Structure
Volichenko Pavel Petrovich

PhD in Economics

Pavel P. VolichenkoAssociated Professor, the Financial University under the RF Government

 7, ul.Maly Zlatoustinskiy, Moscow, 101333, Russia 

vopal@bk.ru
Другие публикации этого автора
 

 

Abstract.

Abstract. The paper describes an important stage in the activities of every appraiser, in particular the preparation, writing and format of the property valuation report. The quality of report not only affects an adequate perception of the valuation results, but as a rule has an impact on the professional prestige of the appraiser. The article examines the formal characteristics of the valuation report on the property, the requirements for the report format, mandatory details to be included in the report as well as analyzes possible typical mistakes that occur during the preparation of this report. The study provides a brief analysis of the main documents which are normally used by self-regulatory organizations of appraisers: federal acts, standards and regulations regarding valuation. The methodology involves a detailed examination of the basic principles to be followed by the appraiser developing the report. The study identifies specific indicators which should be shown in accordance with Russian law in the valuation report. The scientific novelty resides in a detailed study of the structure and content of the report sections. The study offers recommendations disclosing the logic of report building - "from the general to the particular"- as well as ways to write the optimal and highly qualified content of its sections. The article also lists the typical mistakes which occur in the process of preparation of valuation reports, most of them are of purely technical nature and therefore, usually their correction represents no problem.

Keywords: valuation report, principles of report writing, valuation of enterprise, valuation of real estate, equipment valuation, valuation of intangible assets, structure of the report, valuation, report format, appraisal terms

DOI:

10.7256/2409-8647.2015.1.14419

Article was received:

08-02-2015


Review date:

09-02-2015


Publish date:

21-02-2015


This article written in Russian. You can find full text of article in Russian here .

References
1.
Federal'nyi zakon №135-FZ «Ob otsenochnoi deyatel'nosti v Rossiiskoi Federatsii» ot 29 iyunya 1998 goda.
2.
Federal'nyi zakon №157-FZ «O vnesenii izmenenii v Federal'nyi zakon №135-FZ «Ob otsenochnoi deyatel'nosti v Rossiiskoi Federatsii»» ot 27 iyulya 2006 goda.
3.
Federal'nyi standart otsenki «Obshchie ponyatiya otsenki, podkhody k otsenke i trebovaniya k provedeniyu otsenki» (FSO №1), utverzhdennyi prikazom Minekonomrazvitiya Rossii ot 20.07.2007 №254.
4.
Federal'nyi standart otsenki «Tsel' otsenki i vidy stoimosti» (FSO №2), utverzhdennyi prikazom Minekonomrazvitiya Rossii ot 20.07.2007 №255.
5.
Federal'nyi standart otsenki «Trebovaniya k otchetu ob otsenke» (FSO №3), utverzhdennyi prikazom Minekonomrazvitiya Rossii ot 20.07.2007 №256.
6.
Mezhdunarodnye standarty otsenki (MSO), 8 izdanie, M., 2007.
7.
Standarty otsenki RICS, rossiiskoe izdanie, M., 2010.
8.
Valdaitsev S.V. Otsenka biznesa i upravlenie stoimost'yu predpriyatiya – M. 2007.
9.
Gryaznova A.G., Fedotova M.A. Otsenka biznesa,-M., Finansy i statistika, 2011.
10.
Ferris K., Peshero-Peti B., Otsenka stoimosti kompanii: kak izbezhat' oshibok pri priobretenii,-M., Izdatel'stvo Vil'yams, 2010.
11.
Bogatyrev S.Yu. Nalogovye aspekty otsenki stoimosti biznesa // Nalogi i nalogooblozhenie. - 2014. - 7. - C. 650 - 661. DOI: 10.7256/1812-8688.2014.7.12068.
12.
Bogatyrev S.Yu. Osnovnye napravleniya ispol'zovaniya sovremennykh informatsionnykh sistem dlya otsenki stoimosti aktsii // Kibernetika i programmirovanie. - 2014. - 3. - C. 36 - 54. DOI: 10.7256/2306-4196.2014.3.12009. URL: http://www.e-notabene.ru/kp/article_12009.html
Link to this article

You can simply select and copy link from below text field.


Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.
"History Illustrated" Website