Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2838
Title: Evaluarea: scopuri, principii, abordări
Other Titles: Evaluation: goals, principles, approaches
Authors: Frunze, Rodica
Curagău, Natalia
Keywords: evaluation
principles
approaches
cost-capacity
historical cost
fair value measurement
Issue Date: Apr-2023
Publisher: ASEM
Abstract: There are several methods of determining the current (new) cost of a property. The most important are the estimate method, indexation, cost-capacity, as well as other technical methods. The appraiser should be aware that a price quote obtained from a supplier may be significantly different from that obtained from a current or potential buyer; also, manufacturers' price discounts can vary widely, and shipping and handling costs should be included or added. Regardless of the method used to obtain reference cost materials - verbal, written or electronic - a good relationship must be maintained with the individuals and companies providing them. A good relationship with manufacturers and traders will facilitate access to this information and generate useful contacts in the respective industry. These contacts can provide valuable information about general economic trends, current market conditions and anticipated developments. Personal contact with other appraisers is one of the best sources of information regarding costs and references. CZU: 657.922; JEL: M41; DOI: https://doi.org/10.53486/isca2023.21
Description: FRUNZE, Rodica, CURAGĂU, Natalia. Evaluarea: scopuri, principii, abordări = Evaluation: goals, principles, approaches. In: International scientific conference on accounting, ISCA 2023 [online]: Collection of scientific articles = Culegere de articole științifice, 12 Edition, April 6-7, 2023. Chişinău: SEP ASEM, 2023, pp. 172-176. ISBN 978-9975-167-00-0 (PDF).
URI: https://irek.ase.md:443/xmlui/handle/123456789/2838
ISBN: 978-9975-167-00-0 (PDF)
Appears in Collections:2.Articole

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