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Standard ground value in the context of the harmonization of property valuation.(INTERNATIONAL APPRAISING)(Report)
Abstract
With the growing internationalization of the real estate industry, the pressure to harmonize property valuations is increasing. The International Valuation Standards Committee has addressed this need with the release of the International Valuation Standards. The standards have provided an internationally recognized market value definition, while the methods and practices of valuation remain in the discretion of the valuer. In spite of the general compatibility of valuation methods, a provision on ground value has been a continuing subject of discussion. The fundamental character of this aspect of valuation gives the discussion a pivotal role in the ...
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