... investment Accounting valuations Investments Freehold Leasehold Taxation consequences Mackmin (2008) provides a detailed review of the dual rate valuation method and suggests that this method is defunct because of the flawed “reinvestment principle”, and other shortcomings summarised by Baum...

... to understand better the context in which a valuation figure is provided to them. Nick French can be contacted at: nick.french@brookes.ac.uk © Emerald Group Publishing Limited 2011 Property Accounting valuations Market value Economic cycles When the capital development of a country...

..., from the other hand at the method of NPV, with the opportunity cost of capital of investor or from the funding cost of investment or the investment's WACC. © Emerald Group Publishing Limited 2011 Property management Investments Real estate Accounting valuations Decision making Project...

... of their form of presentation. Adela Deaconu can be contacted at: adela.deaconu@econ.ubbcluj.ro © Emerald Group Publishing Limited 2010 Financial reporting Fair value Accounting Standards Accounting valuations The debates on the fair value paradigm are not recent. They had...

... French can be contacted at: nick.french@brookes.ac.uk © Emerald Group Publishing Limited 2007 Accounting valuations International standards Market value Depreciation replacement costs United Kingdom Italy The RICS Appraisal and Valuation Standards (The Red Book) contain...

... Group Publishing Limited 2006 Discounted cash flow Accounting valuations In the first article in this series, it was shown that a valuation is an estimate of price in the market. It is the expert opinion of what the valuer considers that the subject property will sell for in the open...

... Accounting valuations Case studies Italy 52 percent offices; 35 percent residential; and 13 percent retail. In addition, the plan provides for substantial public and private parking spaces. To undertake the feasibility study, the appraiser needs to identify all the crucial...