Changes from previous version
Tulenevalt muudatustest rahvusvahelises varahindamise standardis (IVS) ning standardite töörühma ja ekspertiisi tegijate seisukohtades on võrreldes eelmise väljaandega sellesse standardisse tehtud järgmised olulisemad muudatused: 1) hindamismetoodika on viidud vastavusse väärtuse mõistete muutumisega; 2) varasemast põhjalikumalt on käsitletud tootluse küsimusi; 3) kulude struktuur rahavoo arvutustes on viidud vastavusse standardiga EVS 807
The series EVS 875 applies to property valuation. These standards are to be used for valuation activities and for use of valuations. The users of these standards are real estate specialists, construction specialists, environment specialists, financial reporting specialists (accountants, auditors), credit institutions, higher education institutions. These standards create a basis for unified approach to property valuation, satisfying the needs of both the private and public sector. EVS 875-9 covers the usage of income approach when finding the market value, the value in use and the investment value and investment analysis.
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