TFL Vsebine / Revija SIR*IUS

Guidelines for implementation of the highest and the best use analysis

V pričujočem članku so prikazani pomembnost analize najgospodarnejše uporabe (ANU) v oceni tržne vrednosti nepremičnine, poudarek ANU-ja v Mednarodnih standardih ocenjevanja vrednosti (MSOV 2017) in Mednarodnih standardih računovodskega poročanja (MSRP 13.) V osrednjem delu prispevka so dane smernice za izvedbo ANU-ja nepremičnin z velikim potencialom vrednosti, ki znatno presega obstoječo rabo, ANU-ja nepremičnin z normalno vzdrževano izboljšavo, ki ima še precejšnjo preostalo ekonomsko dobo uporabe in je zgrajena skladno z zakonodajo, ter ANU-ja pri izdelavi zaključnih nalog za ocenjevalce nepremičnin.

The article illustrates the importance of the highest and best use analysis in estimating the market value of a property, as well as the emphasis of such analysis in International Valuation Standards (IVS 2017) and International Financial Reporting Standards (IFRS 13). The central part of the paper provides guidance on the implementation of the highest and best use analysis of properties with high potential value well in excess of its existing use, and of properties with a normally maintained improvement, which still has significant residual economic life and has been built in accordance with the law. In addition, the author presents the highest and best use analysis in the preparation of final assignments for real estate appraisers.