Özet:

Pupose- 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. The correct appraisal of real estate value which helps to determine the asset value of an individual or company is an important task. The related legal rights are arranged by SPK and BDDK (Bankacılık Denetleme ve Düzenleme Kurumu) in their published regulations and documentaries and notifications. Methodology- 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. Real estate appraisal report has to be organized by real estate appraisal experts who are licenced by SPK (Sermaye Piyasası Kurumu) in Turkey. Findings- In terms of the Turkish Financial Report Standards it is suggested that the real estate appraisal reports has to be in conformity with the International Appraisal 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. Coclusion- 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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