Valuations

Wytyczne dotyczące szacowania wartości są zawarte w zestawie: Uniwersalne Krajowe Zasady Wyceny (PKZW) oraz Krajowy Standard Wyceny Specjalistycznej (KSWSH) “Ogólne Zasady Wyceny Przedsiębiorstwa”, przyjęte przez Krajową Radę ZPWiG w dniu 11 kwietnia 2011 roku, początkowo jako Nota Interpretacyjna, a od 7 kwietnia 2014 roku jako Standard.

The standard distinguishes the following types of business valuation:

• Full valuation of the company

• Simplified company valuation

• Calculation of company value

The standard requires that the basic valuation assumptions be specified because they affect the selection of the valuation methods used. The valuation is based on one of the following assumptions:

• Going concern assumptions

• Assumptions for liquidation in non-compulsory situations

• Assumptions for liquidation in forced situations

• Assumptions for the liquidation of unnecessary assets

Chapter 10 KSWS is devoted to value recommendation and defines what it should take into account.

Notwithstanding the above-mentioned KSWS, other standards may be helpful in valuing enterprises, including: National Accounting Standard 4 Impairment of assets, provisions of the Accounting Act, IAS 36 Impairment of assets, IFRS 3 Business combinations, IFRS 13 Fair value , ISA 540 Audit of accounting estimates, including fair value estimates and related disclosures. In individual cases and other regulations may apply.