Publication: Gayrimenkul değerlemesinde çok boyutlu perspektif
Abstract
Gayrimenkul değerlemesine olan ihtiyaç gelişen insan medeniyeti ve talepleri doğrultusunda çeşitlenmiş, yatırımların ulusal sınırları aşması ile birlikte de global çapta standartlara ihtiyaç duyulmuştur. Bu çalışmada değerleme faaliyetlerinin global ölçekte standartlaşmasına öncülük etmiş TEGoVA, RICS, Appraisal Foundation ve Uluslararası Değerleme Standartları Konseyi’nin değerleme raporu standartları incelenerek, aralarındaki ilişki, ortak yaklaşım ve ilke literatür taraması yöntemiyle tespit edilmeye çalışılmış, tarafsızlık, tam açıklama, amaca uygunluk ve anlaşılır olma kavramları ekseninde rapor ve değer bilgisi güvenilirliğini hedefledikleri sonucuna ulaşılmıştır.
The need for real estate appraisal has diversified in line with the developing human civilization and demands, and with the investments exceeding national borders, global standards are needed. In this study, the valuation report standards of TEGoVA, RICS, Appraisal Foundation and International Valuation Standards Council, which pioneered the global standardization of valuation activities, were examined, the relationship between them, common approach and principle were tried to be determined by the literature review method, objectivity, full disclosure, fit for purpose and understandable. It was concluded that they aimed the reliability of the report and value information in the axis of impartiality, full disclosure, fitness for purpose and comprehensibility.
The need for real estate appraisal has diversified in line with the developing human civilization and demands, and with the investments exceeding national borders, global standards are needed. In this study, the valuation report standards of TEGoVA, RICS, Appraisal Foundation and International Valuation Standards Council, which pioneered the global standardization of valuation activities, were examined, the relationship between them, common approach and principle were tried to be determined by the literature review method, objectivity, full disclosure, fit for purpose and understandable. It was concluded that they aimed the reliability of the report and value information in the axis of impartiality, full disclosure, fitness for purpose and comprehensibility.