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EVS 875-9:2018

Property valuation - Part 9: Income Approach

General information

Valid from 15.02.2018
ICS Groups
03.060 Finances. Banking. Monetary systems. Insurance 03.080 Services 91.040 Buildings 93.010 Civil engineering in general
Directives or regulations
None
Changes from previous version
Tulenevalt muudatustest rahvusvahelises varahindamise standardis (IVS), Eesti seadusandluses, standardite töörühma seisukohtades ja ekspertiisi teostajate arvamustes on sellesse standardisse, mis on standardi EVS 875-9:2012 uustöötlus, sisse viidud järgmised olulisemad muudatused: 1) standardi terminoloogia on viidud kooskõlla standardisarja EVS 875 muude osadega; 2) täiendatud on põhimõisteid dokumendi IVS 2017 kohaselt; 3) välja on jäetud osa, mis käsitles meetodite omavahelisi kombinatsioone; 4) korrigeeritud on arvutusnäiteid.

Standard history

Status
Date
Type
Name
15.02.2018
Main
EVS 875-9:2018
05.12.2012
Main
EVS 875-9:2012
The standard series EVS 875 applies to property valuation. These standards are to be used for valuation activities and for using valuations. The standards are intended to be used by real estate specialists, construction specialists, environment specialists, financial reporting specialists (accountants, auditors), credit institutions, higher education institutions. These standards create a basis for a unified approach to property valuation, satisfying the needs of the private and public sector.
This Estonian Standard gives the objectives and possibilities of using the income approach while assessing the real estate and analysing the investments.

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Estonian (PDF 187 KB)

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Standards designation

EVS Estonian standard
EN European standard (published by an CEN or CENELEC)
EN ISO International standard adopted as an European standard
ISO International Organization for Standardization’s standard
IEC International Electrotechnical Commission’s standard
HD CENELEC’s harmonisation document
   
EVS-EN European standard implemented in Estonia
EVS-EN ISO International standard adopted in Europe and implemented in Estonia
EVS-EN ISO/IEC International standard/International electrotechnical standard adopted in Europe and implemented in Estonia
EVS-IEC International electrotechnical standard implemented in Estonia
EVS-ISO International standard implemented in Estonia
   
A, AMD amedment
+A a full standard plus the amendment
/A only amendment
COR, AC corrigendum
+COR a full standard plus the corrigendum
NA national annex
+NA a full standard plus the national annex
/NA only national annex
TS technical specification
TR technical report
CWA agreement, developed by a CEN or CENELEC
prEVS-EN (etc) draft standard
   
et the standard is in Estonian only
en the standard is in English only
et-en the standard is in Parallel text Estonian-English