Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie (2017-12-01)

CASE STUDIES ON THE ASSESSMENT OF A REAL ESTATE IN TOURISM BY APPLYING THE 2017 PROPERTY VALUATION STANDARDS AS COMPARED TO 2016 GOODS VALUATION STANDARDS

  • ENEA CONSTANTIN,
  • ENEA CONSTANTA

Journal volume & issue
Vol. 2, no. special issue
pp. 120 – 127

Abstract

Read online

By means of evaluation, in the Romanian legislation, is the value estimation activity, materialized in a document, called an evaluation report, carried out in accordance with the standards specific to this activity and with professional ethics, by an authorized evaluator. By law, the competent authority to organize, coordinate and authorize the evaluation activity in Romania is the National Association of Authorized Assessors in Romania (ANEVAR or the Association), as an autonomous legal entity, Authorized evaluators are part of it. Due to the dynamic nature of the profession of assessor, the Romanian legislation and other professions with an impact on evaluation, evaluation standards require periodic review. The Standards Collection, 2017, is called the 2017 Property Valuation Standards and will enter into force on May 1, 2017. The structure of the standards of the previous edition has been retained in this edition.

Keywords