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Die Folgebewertung von Investment Properties - Darstellung und kritische Würdigung anhand von Beispielen by Meteleva, N.

Die Folgebewertung von Investment Properties - Darstellung und kritische Würdigung anhand von Beispielen

by N. Meteleva , J. Bedinger , E. Dickmann
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Book cover type: Paperback
  • ISBN13: 9783638933599
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 52
  • Original Price: USD 39.5
  • Language: German
  • Edition: N/A
  • Item Weight: 82 grams
  • BISAC Subject(s): Accounting / General

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hamburger Universität für Wirtschaft und Politik (ehem. Hochschule für Wirtschaft und Politik), Sprache: Deutsch, Abstract: Die Verfahren zur Ermittlung von Grundstückswerten sind in vielen Jahrzehnten oder Jahrhunderten entwickelt worden. Da Grundstückswerte regelmä ig benötigt wurden, um Steuern zahlen zu müssen oder Kontrollen für Marktereignisse durchführen zu können, mussten auch Verfahren und Methoden zur Bewertung von Grundstücke entwickelt werden. Mit den komplizierter werdenden Einflüssen auf die Grundstückswerte durch öffentliche, wirtschaftliche oder rechtliche Ereignisse und Vorschriften wurden die Verfahren und Methoden verfeinert, den Ereignissen angepasst und nach den Bedürfnissen konkretisiert. In der Welt entstanden unterschiedliche Rechtsformen des Immobilieneigentums, verschiedene Wirtschaftsmodelle mit eigenen Wertfindungen und eigenständige Grundstücksmärkte, die zu unterschiedlichen Wertermittlungsverfahren führten. Mit der Internationalisierung des Grundstücksverkehrs, dem Zusammenwachsen von Märkten und der Bildung von wirtschaftlichen Einheiten wie der Europäischen Union bestand die Notwendigkeit, regionale Wertermittlungsverfahren zu internationalisieren oder zu harmonisieren.

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