Özet:

Real estate appraisal activity is the determination of the likely value of the real estate together with its rights and benefits on a certain date. Real estate appraisal report has to be organized by real estate appraisal experts who are lisenced by SPK ( Sermaye Piyasası Kurumu ) in Turkey. The related legal rights are arranged by SPK and BDDK ( Bankacılık Denetleme ve Düzenleme Kurumu) in their published regulations and documentaries and notifications. The real estate appraisal reports prepared in Turkey has to be prepared according to International Appraisal Standards and be in conformity with both Turkish Financial Report Standards and International Evaluation Standards. In this study, the structure and evaluation methods of real estate appraisal reports prepared in Turkey has been investigated in the light of Turkish Financial Report Standards and International Evaluation Standards. Also, taking into account the fact that accounting principles and financial tables should reflect the reality; we criticize them and suggested some solutions. 

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