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dc.contributor.author Frunze, Rodica
dc.contributor.author Curagău, Natalia
dc.date.accessioned 2023-09-06T09:18:53Z
dc.date.available 2023-09-06T09:18:53Z
dc.date.issued 2023-04
dc.identifier.isbn 978-9975-167-00-0 (PDF)
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/2838
dc.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). en_US
dc.description.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 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject evaluation en_US
dc.subject principles en_US
dc.subject approaches en_US
dc.subject cost-capacity en_US
dc.subject historical cost en_US
dc.subject fair value measurement en_US
dc.title Evaluarea: scopuri, principii, abordări en_US
dc.title.alternative Evaluation: goals, principles, approaches en_US
dc.type Article en_US


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