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EVS 875-8:2012

Property valuation - Part 8: Cost approach

General information
Withdrawn from 15.02.2018
Directives or regulations
None
Changes from previous version
Tulenevalt muudatustest rahvusvahelises varahindamise standardis (IVS), EVS 875 sarja uustöötlustes ning standardite töörühma ja ekspertiisi tegijate seisukohtades on sellesse standardisse tehtud muudatusi. Olulisemad muudatused on järgmised: 1) varasemast enam on rõhutatud asjaolu, et asendus- ja taastamiskulusid käsitletakse eelkõige meetoditena ning asendus- ja taastamismaksumus ei ole käsitletav väärtuse liigina; 2) on täpsustatud ja kaasaajastatud mõisteid ja määratlusi; 3) on lisatud viiteid ülejäänud standardiosadele.
Standard history
Status
Date
Type
Name
15.02.2018
Main
05.09.2012
Main
Main
EVS 875-8:2007
The standard series EVS 875 applies to property valuation. These standards are to be used for valuation activitises and using valuations. The users of these standards are real estate specialists, construction specialists, environment specialists, financial reporting specialists (accountants, auditors), credit institutions, higher edukation institutions. These standards create a basis for unified approach to property valuation, satisfying the needs of private and public sector. EVS 875-8 "Property valuation - Part 8: Cost approach" gives the objectives and possibilities of using the cost approach and covers the valuation of land and buildings.
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