APPRAISAL REPORT, TERMS & CONDITIONS , RELATIONS WITH THE ACCOUNTING STANDARDS

APPRAISAL REPORT

The most important aspects of an assessment report which is the final stage in the process of assessment is located on the conclusions communication assessment, the determination of the assessment objectives, the basic assessment, and assumptions or restricting the terms and conditions that underlie the assessment. The process of analysis and empirical data that is used to get the value conclusions can be included in the assessment reports to guide readers through the procedures and data used in conducting the assessment valuer. Appraisal reports with conclusions value Evaluation include the name and date of assessment. Reports identify the property assessment and property rights are considered, the basic assessment, and the purpose of the assessment. Reports ratings discloses the assumption that all the terms and conditions of restraint used in the assessment, set the date of assessment and reporting, the results of inspections describes the field, refers to the application of the Standard Assessment and disclosures required, and include the signature valuer.

APPRAISAL REPORT CONSISTS OF:  

Written reports: Results are communicated to carry in the form of writing, including that communicated electronically. Reports can be written on a document containing a detailed narrative of all the materials related to the tested and analyzed to get the value conclusions or documents concise narrative, including the value of periodic updates (Re-Appraisal), the form used by government agencies or the other, or mail - The letter is intended to carry.

Oral report: Results are communicated with the verbal presented in front of the court either as witnesses or expert testimony. A report is communicated verbally to the client must be supported with a minimum of paper work and followed up with a written summary of the assessment.

SEVEN GUIDANCE APPRAISAL REPORT
The Valuer to ensure that analysis, information and conclusions presented in the report is in accordance with the terms of reference assignment. The framework includes the assessment of the assignment, guidance seven terms as follows:

Identification of real estate, personal property (machinery and equipment; furniture, fixture, and equipment), business activities / business, property or other property and other groups included in the assessment of the property, other than the main categories.

1. Identification of ownership of property rights (single ownership, partnership, or partial ownership rights) is assessed.
   
   
2. The purpose and goal scoring and other restrictions related to, and identification of assistance from outside parties and other professions involved in the assessment and contribution.
   
   
3. The basic definition or the type of value that is used.
   
4. Date assessment and reporting
   
5. Identification of the scope of the assessment and report;
   
6. Identification of conditions that would not restrict conditions and practices that underlie the assessment.
   
   

TERMS & CONDITIONS :
The restrictions applied in the assessment, both came from the Task Force, Evaluation, or local legislation.

RELATIONS WITH THE ACCOUNTING STANDARDS

Wherever possible, reports should meet the requirements assessment on the International Financial Reporting Standards / IFRSs / International Accounting Standards / IASs and the Public Sector Accounting Standards International (International Public Sector Accounting Standards / IPSASs).