International and National Valuation Standards

Ewa Kucharska-Stasiak

ERES from European Real Estate Society (ERES)

Abstract: "Globalization process generated need for changes in real estate valuation system. A common denominator for national systems was required. International Valuation Standards, which not only standardize definitions and valuation process but also establish procedures and clarify valuation methodology, are the answer for those needs. The aim of the paper is to indicate that International Valuation Standards cannot be considered as competitive to National Valuation Standards. International Valuation Standards concentrate on procedural and definitional issues. They do not cover ethical guidelines for valuers and technical aspects of valuation methodology. The mentioned issues are mainly determined by institutional dimension of national real estate markets.""

JEL-codes: R3 (search for similar items in EconPapers)
Date: 2009-01-01
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