TFL Vsebine / Revija SIR*IUS

Razvijajoča se opredelitev pojma najgospodarnejša uporaba vmednarodno priznanih standardih ocenjevanja vrednosti

IZ PRAKSE ZA PRAKSO (PR-REV 3-4-21 in PR- OC-4-4-21)Agencija za javni nadzor nad revidiranjem se že nekaj časa srečuje s primeri, v katerih pooblaščeni ocenjevalci vrednosti kot veščaki sodelujejo pri opravljanju obveznih letnih revizij računovodskih izkazov in o tem ne poročajo Slovenskemu inštitutu za revizijo, čeprav jih k temu zavezuje 4. člen Pravilnika o rednem letnem poročanju pooblaščenih ocenjevalcev. Ugotovljeno je bilo tudi, da nekateri pooblaščeni ocenjevalci vrednosti v pogodbi in/ali končnih izdelkih navajajo, da v teh primerih ne delujejo skladno s SPS-jem 7, čeprav gre po vsebini za pregled poročil o oceni vrednosti. Agencija za javni nadzor nad revidiranjem in Slovenski inštitut za revizijo sta pripravila pojasnilo o dolžnostih in odgovornosti revizorjev in ocenjevalcev vrednosti, kadar sodelujejo pri pregledu poročil o oceni vrednosti.

For many years, the internationally recognised valuation standards have adopted a common definition of market value but its interpretation still varies from country to country. The most common misunderstanding has centred around the concepts of highest and best use (HBU) and hope value and the different treatment of these concepts in each of the standards has not been helpful. Thus, until recently International Valuation Standards (IVS) were at odds with European Valuation Standards (EVS) and RICS Valuation Standards on the question of hope value, a concept which was not recognised in IVS. At the same time, until recently, RICS Standards did not recognise HBU, preferring to focus on the wider concept of hope value. For its part, EVS had originally followed the IVS approach but more recently switching focus on hope value. Not surprisingly confusion reigned until the definition of HBU was expanded in both IVS and EVS to include the concept of hope value. This paper outlines the shifting positions on HBU and Hope Value in the internationally recognised valuation standards over the years and how recent changes to the respective standards have finally gone some way to ironing out the misunderstandings.