Financial Reporting

Purpose and Use

Valuation for financial reporting aims to estimate the fair value of real estate properties, broken down into component elements such as land and buildings, and is used by economic operators that report consolidated annual statements in accordance with IFRS (International Financial Reporting Standards), which are based on IAS.

Valuation for financial reporting may only be prepared by an ANEVAR-authorized valuer.

Value Used

The value estimated for this type of assignment is Fair Value as defined by IFRS, aligned with the market value concept used by the ANEVAR property valuation standards in force on the valuation date.

Main categories for which financial reporting valuations are requested include:

• office spaces
• hotels
• commercial spaces
• industrial spaces
• land
• production spaces
• warehouse spaces