Current issue: 58(5)
Articles containing the keyword 'metsämaan arvo'
Category : Article
Silva Fennica Issue 92 includes presentations held in 1956 in the 8th professional development courses, arranged for forest officers working in the Forest Service. The presentations focus on practical issues in forest management and administration, especially in regional level. The education was arranged by Forest Service.
This presentation concerns the evaluation of forest land to be surrendered for a settlement farm. According to the Settlement Act, state land surrendered for settlement purposes should fetch the price that any sensible buyer would pay in buying the land. The prices used in evaluation are, however, still the prices of 1944. A new method for calculating the yield in terms of value of forest land has been developed by professor Yrjö Ilvessalo, based on the König-Faustman formula. This method is described in Tapio Forestry Manual.
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Linnamies,
E-mail:
ol@mm.unknown
Category : Article
The valuation of forest land for financial accounting purposes is usually performed only when using methods that are based on wood resources. In the yield based methods, the book value of forest land and wood resources form one totality. In the first case, forest land in a separate land account usually has same value in the beginning and end of the accounting year. For instance, the costs of forest improvement are considered capital costs. Forest land can be valued either by multiplying the average hectare price of land with the hectares, or using separate unit prices for the different forest site types. Different ways to value forest land are presented, comparing the forest site type classification developed in Finland and the traditional method based on average height of the trees used in Central Europe. The study shows that values of forest land has relative nature.
The PDF includes a summary in German.
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Keltikangas,
E-mail:
vk@mm.unknown
