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EVS 875-5:2016

Property valuation - Part 5: Valuation for Financial Reporting

General information

Valid from 02.03.2016
ICS Groups
03.060 Finances. Banking. Monetary systems. Insurance 03.080 Services 91.040 Buildings 93.010 Civil engineering in general
Directives or regulations
None
Changes from previous version
Tulenevalt muudatustest rahvusvahelises varahindamise standardis (IVS), standardite töörühma seisukohtades ja ekspertiisi teostajate arvamustes, on sellesse standardisse, mis on standardi EVS 875-5:2010 uustöötlus, sisse viidud järgmised olulisemad muudatused: 1) standardi terminoloogia on viidud kooskõlla standardisarja EVS 875 muude osadega; 2) lisatud on asjakohaseid viiteid standardi muudele osadele; 3) täpsustatud on mõisteid ja selgitusi vastavalt Eesti heale raamarupidamistavale, muudatustele Raamatupidamise Toimkonna juhendites (RTJ); 4) lisatud on mitterahalise sissemakse õiglase väärtuse hindamine riigiraamatupidamiskohuslastel; 5) välja on jäetud ettevõtte väärtuse hindamine.

Standard history

Status
Date
Type
Name
02.03.2016
Main
EVS 875-5:2016
06.12.2010
Main
EVS 875-5:2010
The objective of the current standard is to explain the principles that apply to valuations for the financial statements.

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Standard monitoring
Estonian (PDF 410 KB)

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Standards designation

EVS Estonian standard
EN European standard (published by an CEN or CENELEC)
EN ISO International standard adopted as an European standard
ISO International Organization for Standardization’s standard
IEC International Electrotechnical Commission’s standard
HD CENELEC’s harmonisation document
   
EVS-EN European standard implemented in Estonia
EVS-EN ISO International standard adopted in Europe and implemented in Estonia
EVS-EN ISO/IEC International standard/International electrotechnical standard adopted in Europe and implemented in Estonia
EVS-IEC International electrotechnical standard implemented in Estonia
EVS-ISO International standard implemented in Estonia
   
A, AMD amedment
+A a full standard plus the amendment
/A only amendment
COR, AC corrigendum
+COR a full standard plus the corrigendum
NA national annex
+NA a full standard plus the national annex
/NA only national annex
TS technical specification
TR technical report
CWA agreement, developed by a CEN or CENELEC
prEVS-EN (etc) draft standard
   
et the standard is in Estonian only
en the standard is in English only
et-en the standard is in Parallel text Estonian-English