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Abstrakty
The search for highest and best use lies at the heart of appraisal. According to international and European valuation standards, this concept constitutes an element of interpretation of market value. The advancing process of globalization, leading to the standardization of services provided worldwide makes it necessary to adjust national appraisal approaches to the requirements of the international community. This paper puts forth the economic rationale for the adoption of the highest and best use principle and presents two approaches to the process of seeking highest and best use based on the international literature. (original abstract)
Słowa kluczowe
Rocznik
Strony
21--33
Opis fizyczny
Twórcy
autor
- Uniwersytet Łódzki
Bibliografia
- Begg D., Fischer S., Dornbusch R., 1993, Ekonomia, PWE, Warsaw, vol. 1.
- Blaug M., 1994, Teoria ekonomii, Ujęcie retrospektywne, PWN, Warsaw.
- Europejskie Standardy Wyceny, 2009, PFSRM.
- Karmińska A., 2009, Wartość ekonomiczna w systemie informacyjnym rachunkowości finansowej, Difin.
- Lennhoff D.C., Elgie W.A., 1995, Highest and best user, The Appraisal Journal.
- Międzynarodowe Standardy Wyceny 2005, PFSRM, IVSC.
- Międzynarodowe Standardy Wyceny 2007, 8th edition, PFSRM, IVSC.
- Milewski R. (ed.), 2002, Podstawy ekonomii, PWN, Warsaw.
- Miller N., Markosyan S., 2003, The academic roots and evolution of real esteta appraisal, The Appraisal Journal, April.
- Ring A., Dasso J., 1977, Fundamentals of Real Estate, New Jersey.
- Sarazen P., 1995, Highest and best use of a vacant parcel, The Appraisal Journal.
- Rattermann M.R., 2009, The Student Handbook to the Appraisal of Real Estate, 13th edition, Appraisal Institute, Chicago.
- Wilson D.C., 1995, Highest and best use analysis: appraisal heuristics versus economic theory, The Appraisal Journal, January.
- Wilson D., 1996, Highest and best use: preservation use of environmentally significant real estate, The Appraisal Journal.
- Wycena nieruchomości, Polish edition, 2000, Appraisal Institute, PFSRM, Warsaw.
Typ dokumentu
Bibliografia
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Identyfikator YADDA
bwmeta1.element.ekon-element-000171292855