Evaluarea: scopuri, principii, abordări
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2024-05-29 19:54
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657.922 (9)
Accountancy (953)
SM ISO690:2012
FRUNZE, Rodica, CURAGĂU, Natalia. Evaluarea: scopuri, principii, abordări. In: International scientific conference on accounting, ISCA 2023, Ed. XII Edition, 6-7 aprilie 2023, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediția XII, pp. 172-176. DOI: https://doi.org/10.53486/isca2023.21
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International scientific conference on accounting, ISCA 2023
Ediția XII, 2023
Conferința "International scientific conference on accounting"
XII Edition, Chişinău, Moldova, 6-7 aprilie 2023

Evaluarea: scopuri, principii, abordări

Evaluation: goals, principles, approaches

DOI:https://doi.org/10.53486/isca2023.21
CZU: 657.922
JEL: M41

Pag. 172-176

Frunze Rodica, Curagău Natalia
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 15 septembrie 2023


Rezumat

There are several methods of determining the current (new) cost of a property. The most important are the estimate method, indexation, cost-capacity, as well as other technical methods. The appraiser should be aware that a price quote obtained from a supplier may be significantly different from that obtained from a current or potential buyer; also, manufacturers' price discounts can vary widely, and shipping and handling costs should be included or added. Regardless of the method used to obtain reference cost materials - verbal, written or electronic - a good relationship must be maintained with the individuals and companies providing them. A good relationship with manufacturers and traders will facilitate access to this information and generate useful contacts in the respective industry. These contacts can provide valuable information about general economic trends, current market conditions and anticipated developments. Personal contact with other appraisers is one of the best sources of information regarding costs and references.

Cuvinte-cheie
evaluation, principles, approaches, cost-capacity, historical cost, fair value measurement