Information after valuation date and when it can be used

Informace po datu ocenění, a kdy je lze použít

Lukáš Křístek

Oceňování, 2019, vol. 12, issue 4, 31-37

Abstract: This article deals with the issue of using information after the valuation date in an expert valuation and responds to the article "Working with valuation date and available information" published in Valuation Journal No. 2/2018. As a general rule, an expert may not use specific findings of fact known after the valuation date. The issue of the use of information after the valuation date is largely a legal issue, which is closer to lawyers than valuation experts, so the legal issues are explained here first. This article identifies several types of cases where "information" known after the valuation date can be used, sometimes more than 10 years after the valuation date. We do not think this list is complete.

Keywords: Valuation date; Information; Valuation; Legal issue; Datum ocenění; Informace; Ocenění; Právní problematika (search for similar items in EconPapers)
JEL-codes: G30 (search for similar items in EconPapers)
Date: 2019
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DOI: 10.18267/j.ocenovani.238

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