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- Title
ASPECTE CONTROVERSATE ALE EVALUĂRII ACTIVELOR NECORPORALE ALE UNUI HOTEL.
- Authors
STAN, Sorin V.
- Abstract
Valuation of complex real estate such as hotels must comply with input consistency among the valuation methods used. This article is dwelling on a number of key consistencies in hotel valuation and aims to support real estate, personal property and business valuers in their correct understanding of how necessary analyses influence value, on the one hand, and of the numerous judgements this type of valuation requires to ensure mandatory data consistencies, on the other hand. We have now reached a consensus as to the approaches and methods applied in individual trade related property valuation, but there is still controversy over "component values analysis", i.e. the allocation of the total value of a hotel among traditional classes of assets, namely, real estate, personal property and identifiable and non-identifiable intangible assets (goodwill, according to IFRS). The author's points of view of the subject, i.e. hotel valuation, are presented as a list of assertions (principles or postulates) followed by concise explanatory descriptions.
- Publication
Valuation Journal / Revista de Evaluare, 2016, Vol 11, Issue 1, p82
- ISSN
1842-3787
- Publication type
Article