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German valuation: Review of methods and legal framework

Schnaidt, Tobias ; Sebastian, Steffen P.

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Purpose – There is a continuing discussion about whether German valuation methods are inaccurate and inferior to the British standard, and the enduring efforts for a European and internationally standardised valuation method and value definitions intensify this discussion. The German valuation system is said to lead to valuations which do not reflect actual market conditions and excessive ...


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