TFL Vsebine / Revija SIR*IUS

Valuation for financial reporting purposes

Ocenjevanje vrednosti za potrebe računovodskega poročanja je tesno povezano z delom pooblaščenih revizorjev, ki so v takšnih primerih v skladu z zahtevami mednarodnih standardov revidiranja dolžni opraviti skrben pregled poročil o ocenah vrednosti ter samih ocen vrednosti, vključenih v računovodske izkaze, ki so predmet revizije. V povezavi s tem je za pooblaščene revizorje pomembno, da poznajo določila trenutno veljavnih MSOV-jev, ki se nanašajo na obvezna razkritja pri ocenah za računovodsko poročanje. Prav tako pa so lahko pooblaščeni revizorji pogosto postavljeni v situacijo, ko morajo preveriti predpostavke, ki vstopajo v izračune posameznih ocen. Ena od takšnih preverb pa se lahko nanaša tudi na preverbo ocene diskontne mere, kar je predstavljeno v drugem delu navedenega prispevka.

Valuation for financial reporting purposes is closely associated with the work of certified auditors. According to the requirements of the international standards on auditing, they are namely required to review carefully all valuation reports, which are included in the financial statements that are subject of their audit. Consequently, certified auditors should be acquainted with the current requirements of the IVS standards related to financial reporting disclosures. Additionally, they are often confronted with the requirement to review and verify valuation assumptions, including the assumptions used for the estimation of the discount rate.