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EVS 875-4:2024

Property valuation - Part 4: Professional ethics of an appraiser and valuation reporting

General information

Valid from 02.05.2024
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
Muudatuste tõttu rahvusvahelises varahindamise standardis (IVS), Eesti seadusandluses, standardite töörühma seisukohtades ja ekspertiisi teostajate arvamustes on sellesse uustöötlusesse võrreldes standardiga EVS 875-4:2015 sisse viidud järgmised olulisemad muudatused: 1) täpsustatud hindaja koostatud ja läbivaadatud tööde allkirjastamist ja hindamisaruande esitamist ning edastamist; 2) täpsustatud huvide konflikti käsitlust; 3) täpsustatud pädevust viitega kutsestandardile 6. kutsetaseme osas; 4) täpsustatud allhanke kasutamist hindamisel; 5) täpsustatud lisade esitamist hindamisaruandes; 6) täpsustatud ja täiendatud näidetega käibemaksu käsitlust hindamisaruandes.

Standard history

Status
Date
Type
Name
02.05.2024
Main
EVS 875-4:2024
03.12.2015
Main
EVS 875-4:2015
The standard series EVS 875 applies to property valuation. These standards are used for valuation activities and for using valuations, especially activities related to mortages 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 part of the EVS 875 defines the code of conduct and requirements of reporting. This part of the Estonian standard  describes professional requirements of the valuer, the valuer's professional ethics and requirements related to the conduction of the valuation procedure and reporting, including requirements for different forms of valuation reports. This is a revision of the standard EVS 875-4:2015 "Professional Ethics of a Valuer and Valuation Reporting".

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Estonian (PDF 420 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