TFL Vsebine / Revija SIR*IUS

Valuation of machinery and equipment for financial reporting

V procesu računovodskega poročanja zavzemajo pomembno mesto tudi ocene vrednosti, ki jih izvajajo pooblaščeni ocenjevalci vrednosti strojev in opreme. Pri delu se ocenjevalci opirajo na predpise izkazane v Hierarhiji pravil ocenjevanja vrednosti. V okviru upoštevanja drugih predpisov (standardov) pa so v ospredju zlasti Slovenski računovodski standardi (SRS), Mednarodni računovodski standardi (MRS) in Mednarodni standardi računovodskega poročanja (MSRP), ki so podlaga sestavljanju računovodskih izkazov, s čemer je zagotovljena primerljivost računovodskih izkazov družb v preteklih časovnih vrstah in primerljivost z računovodskimi izkazi drugih družb.

Valuations performed by certified M&E valuers also play an important role in the financial reporting process. In their work, the valuers rely on the regulations set out in the Hierarchy of Valuation Rules. While considering other regulations and standards, the Slovenian Accounting Standards (SAS), International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are at the forefront, as they are the basis for compiling financial statements, thus ensuring the comparability of financial statements of companies with those from previous time series and with the financial statements of other companies.