The Assessment for the Financial Reporting – Allocation of the Real Estate’s Purchase Price

At European level, in recent years, a tendency of the investors heading towards the real estate sector can be noticed, which, in our opinion, may lead to important structural changes of this market. The changes are mainly determined by the liberalization process of the real estate offer formation method on the investment markets. Thus, the adequate estimation of the value of real estate and the knowledge of its characteristics become more and more important. In this context, this article is important by presenting the adequate techniques and methods for the allocation of the market value of a real estate on its components.