Changes from previous version
Tulenevalt muudatustest rahvusvahelises varahindamise standardis (IVS), Eesti seadusandluses, standardite töörühma seisukohtades ja ekspertiisi teostajate arvamustes on sellesse standardisse, mis on standardi EVS 875-13:2016 uustöötlus, sisse viidud järgmised olulisemad muudatused:
1)
esitatud on ESG nõuded ning eraldi käsitletud on ESG esitamist hindamisaruannetes,
2)
uuendatud ja korrastatud termineid ja määratlusi.
The standard series EVS 875 applies to property valuation. These standards are used for valuation activities and for using valuations, especially activities related to mortgages and financial reporting. The standards are intended to be used by real estate specialists, construction specialists, environment specialists, financial reporting specialists (accountants, auditors), credit institutions, higher education institutions. These standards create a basis for a unified approach to property valuation, satisfying the needs of the private and public sector.
This standard addresses the principles of valuation in the context of environmental quality and environmental, climate, and ESG risks. Compared to the previous standard, updates have been made regarding environmental quality and risks. Additionally, guidelines have been provided for considering climate and ESG risks in property valuation. This is a revised version of the standard EVS 875-13:2016 „Consideration of Environmental Quality, Land Use Restrictions, and Nature Conservation in Property Valuation“.
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