Changes from previous version
Tulenevalt muudatustest rahvusvahelises varahindamise standardis (IVS), Eesti seadusandluses, standardite töörühma seisukohtades ja ekspertiisi teostajate arvamustes on sellesse standardisse, mis on standardi EVS 875-8:2012 uustöötlus, sisse viidud järgmised olulisemad muudatused:
1) standardi terminoloogia on viidud kooskõlla standardisarja EVS 875 muude osadega;
2) senisest põhjalikumalt on käsitletud residuaalmeetodit, millest tulenevalt on muudetud ka standardi pealkirja;
3) käsitletud on meetodite omavahelisi kombinatsioone.
The standard series EVS 875 applies to property valuation. These standards are to be used for valuation activities and for using valuations. The standards are intended to be used by real estate specialists, construction specialists, environment specialists, financial reporting specialists (accountants, auditors), credit institutions, higher education institutions. These standards create a basis for a unified approach to property valuation, satisfying the needs of the private and public sector.
This Estonian Standard gives the objectives and possibilities of using the cost approach and covers the valuation of land and buildings.
The Residual Approach and combinations of different valuation approaches are added to the current standard as they are closely connected to the Cost Approach - thus it is not reasonable to handle them in the separate standard.
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