Valuation Analysis of Building XXX Related Fair Value PSAK 16 and PSAK 68

Abstract

In valuation commercial building can be used with manyapproach, such as: income approach, aset approach and market approach. Valuation of building XXX in Jakarta with income approach provide the result better than other approaches because the investor will invest in the commercial building while the property still have the economic value in the future, the research is in form of case study which obtained from the direct investigation and the data obtained from KJPP ABC and partner,  the analysis tool is using discounted cash flow method, the result of the valuation indicated the fair value of the building XXX with fair assumptions can be applied in financial accounting standard PSAK 16 and PSAK 68.

Keywords: Case Study, Discounted Cashflow Method, Commercial Building, Income Approach, PSAK 16, PSAK 68.

DOI: 10.7176/RJFA/13-12-03

Publication date:June 30^th 2022