澳洲估价报告应该要什么样的

在澳大利亚税务



投资房做了个估价报告，会计师说报告太简单了，要符合ATO的大致要求，有下面这些内容，大致需要Full length的报告，太简单的不行，是这样吗？

Valuation reports

Valuation reports should contain all necessary information to ensure a clear understanding of the valuation analysis and demonstrate how the conclusions were reached. The primary objective of a valuation report is to provide convincing and compelling support for the conclusions reached.

Most professional organisations provide valuation report templates to their members.

We expect a valuation report to cover, at a minimum, the following information:

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the purpose of the valuation, including the tax and superannuation provision for which the valuation has been provided and any relevant legislative provisions, case law and ATO guidance considered
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the scope of the valuation, including instructions and limitations on scope
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details of the asset being valued
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details of information (including its source and extent of investigation), facts, inputs and assumptions relied upon (including subject matter particulars and industry data)
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the standards governing the valuation engagement, for example, the IVS or APES 225
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the valuation assessment date; for example, a retrospective valuation assessment as at 1 July 2000
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the date the valuer inspected the asset being valued (if applicable)
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the definition of value
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valuation approaches and methodologies chosen, including reasons for selection and any available cross-checks
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adequate records to explain the basis of the market value. These records should not only confirm that a valuation was undertaken but also contain sufficient detail to enable the valuation process to be replicated. Failure to maintain detailed reports and working papers may affect the credibility of the valuation and may not meet statutory record-keeping requirements. Where a valuation is straightforward or the asset's value can readily be determined objectively, the report and associated records may be brief
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expert reports (that have details similar to those required in valuation reports) and the use of experts. When relying on an expert in the valuation process, you should include sufficient detail to confirm the expert's
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competency in the field
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reasonable use of assumptions, methods and sources of data
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independence (or, if not independent, disclose the dependency and justification for it)
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the use of previous valuations, if applicable. If a valuer seeks to rely on a previous valuation, difficulties are likely to arise if the previous valuation was compiled for a different purpose. The current valuation should
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explain how the previous valuation is relevant to the current valuation, with a particular focus on the purpose of that valuation compared to the purpose of the current one
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confirm that the information and assumptions used in the previous valuation are still relevant
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declare how any adjustments and changes have been made to comply with any statutory requirements associated with the valuation
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an explanation and quantifying of any material differences from values such as known historical costs, and values supported by previous valuations and valuations with a similar or proximate valuation date
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valuation conclusion that requires the specific market value be ascertained. Where the selected method leads to a range of possible values, an explanation is needed as to why the specific market value finally nominated was adopted
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any risks, disclaimers and indemnities. For instance, where a business valuation is dependent on the success of a commercial initiative by that business, these risks should be described in sufficient detail to show that they have been given due consideration and weight
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terms of engaging the valuer, including any special instructions relating to the valuation, whether in writing or verbal. In particular, the report should disclose any instructions that have affected, or are likely to affect, the valuation process
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the valuer's identity, status and qualifications
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declaration of independence and any conflicts of interest, including any relationship the valuer has with the client, in sufficient detail for us to assess the valuer's independence
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the date the report is issued.

原文出处
http://www.ato.gov.au/law/view/ ... ;PiT=99991231235958

评论
我的会计师也这么说，太简单的可能不行，要换一家重做。

评论
我是找专业的做的，800多刀。

评论
做的人应该会有template …细节程度的话 ， 我估计看用来干什么了。
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