Document Outline - Preface
- European Valuation Standards and Guidance Notes
- European Valuation Standards
- Market Value
- Introduction
- Scope
- European Valuation Standard 1 — Definition of Market Value
- Commentary
- Valuation Bases Other than Market Value
- Introduction
- Scope
- Basis of value
- Fair Value
- Special Value
- Investment Value
- Mortgage Lending Value
- Insurable Value
- Value for local and national taxation purposes
- Values for compulsory purchase and/or compensation
- The Qualified Valuer
- Introduction
- Scope
- General
- The Qualified Valuer
- Commentary
- The Valuation Process
- Introduction
- Scope
- Terms of engagement
- Liaison with client's advisers, auditors and others
- Commentary
- Supporting the valuation
- Valuation review
- Reporting the Valuation
- EVS Valuation Report for Residential Property
- Valuation and Energy Efficiency
- Introduction
- Scope
- European Valuation Standard 6 — Valuation and Energy Efficiency
- Commentary
- Examples of automatic renovation obligations
- European Valuation Guidance Notes
- Portfolio Valuation
- A portfolio valuation
- Undertaking a portfolio valuation
- The result
- Values of the component properties
- Reporting the Fair Value of a portfolio for accounts
- Fair Value for Financial Reporting
- Introduction
- Scope
- IFRS 13 Fair Value Measurement
- IFRS 13 Definition of Highest and Best Use
- Fair Value hierarchy
- The role of the valuer in determining Fair Value hierarchy
- Valuation methods
- Fair Value compared with Market Value
- Valuation for Insurance Purposes
- Introduction
- Scope
- Definitions
- The assessment
- Reporting
- Special provisions and recommendations for damage assessment
- Apportionment of Value between Land and Buildings
- Introduction
- Scope
- Definitions
- Commentary
- Apportionment in practice
- Apportionment between components of buildings under IFRS accounting standards
- Valuation Methodology
- Introduction
- Scope
- Definitions
- Valuation approaches
- General observations
- The Comparative Method
- The Income Approach, methods and models
- The Cost Approach
- The Residual Method
- Using more than one valuation method
- The final check
- Valuation and Sustainability
- Introduction
- Sustainability
- Sustainability and property users
- Developing "green" standards for property
- Valuation and sustainability
- European Valuation Information Papers
- The Impact of the Energy Performance of Buildings Directive on Property Valuation
- Introduction
- Scope
- Definitions
- Commentary
- Valuation and Other Issues for Recurrent Property Taxation
- The European Semester and recurrent property taxation
- Defining the properties
- Valuation
- Maintaining the valuation register
- Revaluation
- Challenges, disputes and appeals
- Applying the tax
- Exemptions and reliefs
- Higher or additional charges
- Multiple Interests in Residential Property
- Introduction
- Valuation
- Multiple ownerships
- Tenancies and other rights
- Residential caravan parks
- Inalienable and unassignable property
- Listed Residential Property (property protected by law)
- Introduction
- Scope
- Terminology
- Guidance
- Valuation
- Residential Tenancies and Rent Control
- Residential Valuations and Equity Release
- Advanced Statistical Models
- Definition
- Introduction
- Commentary
- European Banking Authority criteria for advanced statistical models for valuation and EVS commentary
- The valuer's use of statistical tools
- Measurement, Education and Qualifications
- European Code of Measurement
- Introduction
- Scope
- Definitions
- Building measurements in practice
- Summary of TEGOVA's Minimum Educational Requirements
- Recognition of Qualifications by TEGOVA
- European Valuers' Code of Conduct
- European Union Legislation and Property Valuation
- General Introduction
- The EU Internal Market
- Health and Safety
- Energy
- Environment
- The Common Agricultural Policy
- Schedule of EU Legislation
- Membership of TEGOVA
- Glossary of terms
- Notes
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