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Wycena przedsiebiorstw a wycena nieruchomości. Dylematy i kontrowersje

Mączyńska E.

Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński

2004

Nr 43, t. 1

109-121

This paper is the result of a comparative analysis of theory and practice of valuing the enterprises and the real estate. The analyses take into account the need for special cooperation between the experts from these fields. The multidisciplinary approach to valuation often highlights the differences in methods, classification, procedures and standards which are not always compatible. This can be the source of erroneous valuation of corporations which is evident in many cases. The danger of misevaluations of the real estate and the corporation requires, among other steps, the following: 1.Clarification of the definitions and concepts particularly that of" income", 2.Strengthening of the processes aiming at minimizing -Discrepancies between the accounting and the tax laws, -clarification of definitions used by the real estate and accounting experts in terms of description and valuation of components of the companies' assets, 3.Consideration regarding the suitability of the multiple approach to the valuation of the real estate, 4.Refinement of the sphere of competence of the specialists valuing the assets, The following suggestions result from the study: -intensification of work on the integration of the data base for real estate and its valuation, -intensification of work on the monitoring system of the judiciary and administra tive disputes regarding valuation of real estate and related laws.