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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">caer</journal-id><journal-title-group><journal-title xml:lang="ru">Central Asian Economic Review</journal-title><trans-title-group xml:lang="en"><trans-title>Central Asian Economic Review</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2789-4398</issn><issn pub-type="epub">2789-4401</issn><publisher><publisher-name>Университет Нархоз</publisher-name></publisher></journal-meta><article-meta><article-id custom-type="elpub" pub-id-type="custom">caer-126</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ФИНАНСЫ И ИНВЕСТИЦИИ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>FINANCE AND INVESTMENT</subject></subj-group></article-categories><title-group><article-title>СПРАВЕДЛИВАЯ СТОИМОСТЬ НЕДВИЖИМОСТИ: СОВРЕМЕННЫЙ ПОДХОД К МЕТОДАМ РАСЧЕТА</article-title><trans-title-group xml:lang="en"><trans-title>REAL ESTATE FAIR VALUE: MODERN APPROACH OF CALCULATION METHODS</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Шуленбаева</surname><given-names>Г. Р.</given-names></name><name name-style="western" xml:lang="en"><surname>Shulenbayeva</surname><given-names>G.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Шуленбаева Гайша Руслановна, Докторант</p><p>Алматы</p></bio><bio xml:lang="en"><p>Gaisha Shulenbayeva, PhD student</p><p>Almaty</p></bio><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Исабаев</surname><given-names>М. М.</given-names></name><name name-style="western" xml:lang="en"><surname>Issabayev</surname><given-names>M.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Исабаев Мурат Маратович, PhD, профессор-исследователь</p><p>Алматы</p></bio><bio xml:lang="en"><p>Issabayev Murat, PhD, Research-Professor</p><p>Almaty</p></bio><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Университет Нархоз</institution><country>Казахстан</country></aff><aff xml:lang="en"><institution>Narxoz University JCS</institution><country>Kazakhstan</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2019</year></pub-date><pub-date pub-type="epub"><day>28</day><month>08</month><year>2019</year></pub-date><volume>0</volume><issue>4</issue><fpage>25</fpage><lpage>39</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Шуленбаева Г.Р., Исабаев М.М., 2019</copyright-statement><copyright-year>2019</copyright-year><copyright-holder xml:lang="ru">Шуленбаева Г.Р., Исабаев М.М.</copyright-holder><copyright-holder xml:lang="en">Shulenbayeva G., Issabayev M.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://caer.narxoz.kz/jour/article/view/126">https://caer.narxoz.kz/jour/article/view/126</self-uri><abstract><p>Цель исследования – разработка методического подхода к определению справедливой стоимости недвижимости на примере жилья г. Алматы.Методология – при подготовке статьи применялись сравнительный и эконометрический методы исследования.Ценность работы – заключается в результатах проведенного статистического анализа и возможности их применения в качестве инструментария для оценки справедливой стоимости недвижимости для целей представления финансовой отчетности. Кроме этого, полученные выводы могут послужить основой для массовой оценки жилой недвижимости в г. Алматы оценочными и риелтерскими компаниями для прогноза цен на жилье или определения рыночной стоимости недвижимости.Выводы – методы статистического анализа применимы для определения справедливой стоимости инвестиционной недвижимости. При этом, основными факторами, влияющими на стоимость жилой недвижимости в г. Алматы выступают месторасположение, общая площадь, тип планировки и состояние отделки. При этом, анализ показал, что при выборе квартир по сроку эксплуатации жилых домов, покупатели отдают большее предпочтение вторичному рынке, чем новостройкам.</p></abstract><trans-abstract xml:lang="en"><p>Purpose – to develop methodical approach to determine the fair value of real estate on the example of housing in Almaty.Methodology – comparative and econometric research methods Originality/value - the results of the statistical analysis show the applicability of statistical analysis as a tool for estimating the fair value of investment property for financial reporting. In addition, the findings can be a basis for a mass valuation of residential real estate in Almaty by appraisal and real estate companies to forecast housing prices or determine the market value of real estate.Findings – statistical analysis methods can be used to determine the fair value of investment property. The main factors affecting the cost of residential real estate in Almaty are location, total area, type of layout and condition of the finish. The analysis shows buyers give more preference to the secondary market than to new buildings.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>бухгалтерский учет</kwd><kwd>справедливая стоимость</kwd><kwd>рыночная стоимость</kwd><kwd>оценка</kwd><kwd>недвижимость</kwd></kwd-group><kwd-group xml:lang="en"><kwd>accounting</kwd><kwd>fair value</kwd><kwd>market value</kwd><kwd>valuation</kwd><kwd>real estate fair value</kwd><kwd>market value</kwd><kwd>valuation</kwd><kwd>real estate</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Перечень государственных и отраслевых программ, реализуемых в Республике Казахстан URL: https://egov.kz/cms/ru/articles/program_kz</mixed-citation><mixed-citation xml:lang="en">Drapikovskiy A.I. i dr. 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