Critérios de avaliação adotados na precificação dos lotes de um empreendimento na cidade de Dourados/MS: estudo comparativo entre os critérios contidos nas NBRS 14653 e os critérios de mensuração do valor justo

Abstract

The City of Dourados/MS has been very strong with regard to the housing market, both buying and selling industry, as in the lease. This research was motivated by the steady increase in the sale price of properties in the city and the need to know what are the criteria used by real estate appraisers in the formation of the selling price of the lots of a venture. As standard accounting review, the comparison between the evaluation criteria expressed by ABNT with the criteria for fair value measurement was performed, based on the NBC TG 46. Data were collected through questionnaires and semi-structured interviews, where it was possible to identify the criteria that considers each professional in their assessments. However, it was concluded that the evaluators follow the rules described by ABNT 14,653 in the evaluation of projects, and the use of the comparative method of data market is unanimous among participating members of the sample. This method resembles the approach to market valuation technique used to measure the fair value of an asset or liability. Thus, it can be observed that if the well is evaluated according to the criteria for measuring fair value, it tends to approach the value paid by the market, as well as used the criterion set by ABNT.