{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,8,2]],"date-time":"2025-08-02T18:05:40Z","timestamp":1754157940373,"version":"3.41.2"},"reference-count":46,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2002,4,1]],"date-time":"2002-04-01T00:00:00Z","timestamp":1017619200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2002,4,1]]},"abstract":"<jats:p>The globalization of trade and markets requires international standards governing accounting and associated activities including valuation. The EU Financial Services Action Plan and the revised banking supervision rules both spotlight the need for consistent standards. Valuation standards exist at the international (IVSC), European (TEGoVA) and professional (RICS) levels. Differences of tradition and approach nevertheless still exist covering fundamental issues such as bases of value. Traditional valuation practice in many EU states therefore faces a process of swift harmonization. This paper examines, for one EU country, the degree of variation between valuation standards and current practice. Results are presented of the first ever survey of the professional practice of Portuguese valuers. Survey results reveal a largely part\u2010time profession, which appears to be poorly equipped to meet the challenge outlined above.<\/jats:p>","DOI":"10.1108\/14635780210425796","type":"journal-article","created":{"date-parts":[[2002,7,28]],"date-time":"2002-07-28T18:57:26Z","timestamp":1027882646000},"page":"181-203","source":"Crossref","is-referenced-by-count":7,"title":["The practice of real estate valuation in Portugal"],"prefix":"10.1108","volume":"20","author":[{"given":"V\u00edtor M.","family":"dos Santos Reis","sequence":"first","affiliation":[]},{"given":"Mary","family":"Lou Downie","sequence":"additional","affiliation":[]},{"given":"Peter","family":"Fisher","sequence":"additional","affiliation":[]},{"given":"Ant\u00f3nio","family":"Fernandes","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"unstructured":"Assembleia da Rep\u00fablica Portuguesa (1998), Decreto\u2010Lei no 442\/88, C\u00f3digo do Imposto Sobre o Rendimento das Pessoas Colectivas, 30 September, Lisboa.","key":"key2022020220221927400_b1"},{"unstructured":"Assembleia da Rep\u00fablica Portuguesa (1988), Decreto\u2010Lei no 442\u2010B\/88, C\u00f3digo do Imposto Sobre o Rendimento das Pessoas Colectivas, 30 November, Lisboa.","key":"key2022020220221927400_b2"},{"unstructured":"Assembleia da Rep\u00fablica Portuguesa(1988), Decreto\u2010Lei no 442\u2010C\/88, C\u00f3digo da Contribui\u00e7\u00e3o Aut\u00e1rquica, 30 November, Lisboa.","key":"key2022020220221927400_b3"},{"unstructured":"Assembleia da Rep\u00fablica Portuguesa(1989), Decreto\u2010Lei no 410\/89, Plano Oficial de Contabilidade, 21 November, Lisboa.","key":"key2022020220221927400_b4"},{"unstructured":"Assembleia da Rep\u00fablica Portuguesa (1991), Decreto\u2010Lei no 238\/91, Plano Oficial de Contabilidade (Altera\u00e7ees), 2 July, Lisboa.","key":"key2022020220221927400_b5"},{"unstructured":"Assembleia da Rep\u00fablica Portuguesa (1994), Decreto\u2010Lei no 119\/94, C\u00f3digo do Imposto Municipal de Sisa e do Imposto Sobre Sucessees e Doa\u00e7ees, 7 May, Lisboa.","key":"key2022020220221927400_b6"},{"unstructured":"Assembleia da Rep\u00fablica Portuguesa (1994), Decreto\u2010Lei no 44\/94, Lista dos Peritos Avaliadores Judiciais, 19 February, Lisboa.","key":"key2022020220221927400_b7"},{"unstructured":"Assembleia da Rep\u00fablica Portuguesa (1998), Decreto\u2010Lei no 31\/98, Reavalia\u00e7\u00e3o do Activo Imobilizado, 11 December, Lisboa.","key":"key2022020220221927400_b8"},{"unstructured":"C\u00e2mara do Mercado dos Valores Mobili\u00e1rios (1997), \u201cRegulamento 97\/11 de 26 de Julho \u2013 Crit\u00e9rios de Avalia\u00e7\u00e3o e Peritos Avaliadores dos Im\u00f3veis dos Fundos de Investimento Imobili\u00e1rio\u201d, in C\u00f3digo do Mercado de Valores Mobili\u00e1rios, 2nd ed., CMVM, Lisboa.","key":"key2022020220221927400_b9"},{"unstructured":"Comiss\u00e3o Nacional de Normaliza\u00e7\u00e3o Contabil\u00edstica (1995), Norma n 16 \u2013 Reavalia\u00e7\u00e3o de Activos Imobili\u00e1rios Tang\u00edveis, 11 January.","key":"key2022020220221927400_b10"},{"unstructured":"Cairns, D. 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