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Relationships between the Overall Property and Its Parts, and the Three Approaches to Value




This article describes the theory behind, and the practical concerns of working with, formulas relating the whole or overall property to its parts.

The article clarifies misconceptions and misapplications pertaining to application of the three approaches to value and offers insights into a broader set of asset valuation issues, such as the valuation of personal property and business intangibles, and insights into what the three approaches to value measure in real world circumstances.


Journal information

  • Edited by: IROVAL under ANEVAR guidance
  • ISSN: 1842-3787
  • Frequency: bi-annual
  • Current Volume: 12 (2), 2017

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CNCSIS category B+


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