{"id":7408,"date":"2024-05-27T11:53:12","date_gmt":"2024-05-27T11:53:12","guid":{"rendered":"https:\/\/procjenitelji.me\/?page_id=7408"},"modified":"2024-05-27T11:53:12","modified_gmt":"2024-05-27T11:53:12","slug":"new-rulebook-on-the-methodology-for-valuation-of-assets","status":"publish","type":"page","link":"https:\/\/procjenitelji.me\/en\/new-rulebook-on-the-methodology-for-valuation-of-assets\/","title":{"rendered":"New Rulebook on the Methodology for Valuation of Assets"},"content":{"rendered":"

[vc_row][vc_column][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

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The Ministry of Finance of Montenegro<\/strong>, pursuant to Article 26, Paragraph 3 of the Accounting Act (“Official Gazette of Montenegro”, No. 145\/21), has enacted:<\/p>\n

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RULEBOOK ON THE METHODOLOGY FOR VALUATION OF ASSETS<\/strong><\/p>\n

(“Official Gazette of Montenegro”, No. 126\/22 dated 18.11.2022)<\/p>\n

 <\/p>\n

This rulebook prescribes the methodology for the valuation of assets. On the date of entry into force of this rulebook, the Rulebook on the Methodology for Valuation of Assets (“Official Gazette of Montenegro”, No. 64\/18) ceases to be valid. This rulebook comes into force on the eighth day from the date of its publication in the “Official Gazette of Montenegro”.<\/p>\n

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This rulebook includes:<\/p>\n

 <\/p>\n

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  1. MANDATORY ELEMENTS OF THE ASSET AND\/OR EQUITY VALUATION REPORT<\/li>\n
  2. DEFINITION AND ASSUMPTION OF VALUE<\/li>\n
  3. GENERALLY ACCEPTED VALUATION APPROACHES, SUBJECT OF VALUATION, AND VALUATION REPORT<\/li>\n
  4. OVERVIEW OF THE PRESCRIBED METHODOLOGY ACCORDING TO THE SUBJECT OF VALUATION<\/li>\n
  5. OVERVIEW OF THE PRESCRIBED METHODOLOGY FOR REAL ESTATE VALUATION<\/li>\n
  6. OVERVIEW OF THE PRESCRIBED METHODOLOGY FOR EQUITY VALUATION<\/li>\n
  7. SPECIAL GUIDELINES FOR VALUATION IN CASE OF SPECIFIC PURPOSES<\/li>\n
  8. TABULAR PRESENTATION OF THE VALUATION METHODOLOGY<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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     <\/p>\n

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    <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

    [\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] The Ministry of Finance of Montenegro, pursuant to Article 26, Paragraph 3 of the Accounting Act (“Official Gazette of Montenegro”, No. 145\/21), has enacted:   RULEBOOK ON THE METHODOLOGY FOR VALUATION OF ASSETS (“Official Gazette of Montenegro”, No. 126\/22 dated 18.11.2022)   This rulebook prescribes the methodology for the valuation of assets. On the…<\/p>\n","protected":false},"author":11,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/procjenitelji.me\/en\/wp-json\/wp\/v2\/pages\/7408"}],"collection":[{"href":"https:\/\/procjenitelji.me\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/procjenitelji.me\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/procjenitelji.me\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/procjenitelji.me\/en\/wp-json\/wp\/v2\/comments?post=7408"}],"version-history":[{"count":4,"href":"https:\/\/procjenitelji.me\/en\/wp-json\/wp\/v2\/pages\/7408\/revisions"}],"predecessor-version":[{"id":7415,"href":"https:\/\/procjenitelji.me\/en\/wp-json\/wp\/v2\/pages\/7408\/revisions\/7415"}],"wp:attachment":[{"href":"https:\/\/procjenitelji.me\/en\/wp-json\/wp\/v2\/media?parent=7408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}