Problem vid fastställandet av verkligt värde, tillvägagångssätt och tillförlitlighet i fastighetsvärdering

Sammanfattning: This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact. However, fair value reports are still in the interest of the stakeholders. But the reliability can be questioned because of the ambiguity in the companies' way to interpret the variables used in the valuation model.