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EVS 875-9:2018

Property valuation - Part 9: Income Approach

General information

Valid from 15.02.2018
Directives or regulations
None
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 875-9:2012 uustöötlus, sisse viidud järgmised olulisemad muudatused: 1) standardi terminoloogia on viidud kooskõlla standardisarja EVS 875 muude osadega; 2) täiendatud on põhimõisteid dokumendi IVS 2017 kohaselt; 3) välja on jäetud osa, mis käsitles meetodite omavahelisi kombinatsioone; 4) korrigeeritud on arvutusnäiteid.

Standard history

Status
Date
Type
Name
15.02.2018
Main
05.12.2012
Main
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 income approach while assessing the real estate and analysing the investments.

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