Kritična analiza elementov cenitvenih poročil v Republiki Sloveniji : diplomska naloga

Rogelj, Boštjan (author), Šubic Kovač, Maruška (mentor)

Namen diplomske naloge je predstaviti pravne predpise na področju dela cenilcev nepremičnin v Republiki Sloveniji, nato na podlagi lastnega ocenjevalnega obrazca analizirati vzorec javno dostopnih cenitvenih poročil in ugotoviti njihovo ustreznost ter primerjati dobljene rezultate z rezultati že izvedenih analiz. Najprej so predstavljeni pravni predpisi na obravnavanem področju, še posebej Mednarodni standardi ocenjevanja vrednosti ter Slovenski poslovnofinančni standard. Osrednji del diplomske naloge predstavlja analiza vzorca 55 cenitvenih poročil, snetih s svetovnega spleta, ki so bila narejena v Republiki Sloveniji za različne namene. Analiza cenitvenih poročil je potekala s pomočjo za ta namen posebej pripravljenega obrazca, ki se nanaša na bistvene elemente cenitvenega poročila. Sledi kvantitativna in kvalitativna analiza cenitvenih poročil. V zaključku je izdelana primerjava dobljenih rezultatov z rezultati analize Računskega sodišča Republike Slovenije, objavljenem v Revizijskem poročilu iz leta 2014 in Porevizijskem poročilu iz leta 2014. Ugotovljeno je, da 72 % obravnavanih cenitvenih poročil ne argumentira posameznih prilagoditvenih faktorjev in drugih bistvenih elementov, ki pomembno vplivajo na ocenjevano vrednost.

• Language: Slovenian
• Keywords: gradbeništvo, diplomska naloga, VSŠ, nepremičnina, cenitveno poročilo, analiza, standardi, revizijsko poročilo
• Work type: Undergraduate thesis
• Typology: 2.11 - Undergraduate Thesis
• Organization: FGG - Faculty of Civil and Geodetic Engineering
• Place of publishing: Ljubljana
• Publisher: [B. Rogelj]
• Year: 2015
• Number of pages: IX, 37 str.
• PID: 20.500.12556/RUL-80027
• COBISS.SI-ID: 7338081
• Publication date in RUL: 05.01.2016

Secondary language

• Language: English
• Title: Critical analysis of valuation report elements in the Republic of Slovenia

Abstract

The purpose of this thesis is to present the legal regulations in the field of real estate appraisers work in the Republic of Slovenia and afterwards analyze a sample of publicly available valuation reports based on my own evaluation form, in order to determine their suitability and to carry out comparison between obtained results and the results of the analysis already presented. At first are presented legal regulations allready in use, specially the International Valuation Standards and Slovenian corporate finance standards. The main part of the thesis presents the analysis of the 55 valuation reports, which were downloaded from the internet and produced in Slovenia for different purposes. Analysis of the valuation reports was implemented with the use of designed form, which adressed the essential elements of the report. Followed by quantitative and qualitative analysis of the valuation reports. In conclusion a comparison of the obtained results and the results of the analysis of the Court of Auditors of the Republic of Slovenia, published in the 2014 Revision report and the 2014 Post-revision report, was carried out. Based on the analyzed data, we concluded that 72% of the valuation reports do not explain individual adjustment factors and other key factors that significantly affect the estimated value.

• Keywords: real estate, valuation report, analysis, standards, audit reports