Standardization of appraisal activities: problems and analysis of the situation
Автор: Kosorukova Irina V.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы, денежное обращение и кредит
Статья в выпуске: 9 (252), 2022 года.
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The article provides a comparative analysis of the conceptual apparatus and requirements for the assessment task and assessment report in the current federal assessment standards (FAS), new FAS and in the International Valuation Standards. The features of the application of new FAS and possible problems associated with this are considered. The author comes to the following conclusions: the text of the new FAS needs to be clarified and improved, the preparation and urgent implementation of the Methodological recommendations on the application of new standards is necessary.
Standardization of appraisal activity, new federal appraisal standards, requirements for appraisal task in new fas, conceptual apparatus in new fas, requirements for appraisal report in new fas
Короткий адрес: https://sciup.org/170196122
IDR: 170196122 | DOI: 10.24412/2072-4098-2022-9252-33-45