Europos vertinimo standartai ir jų vertimai Lietuvoje

LT2012 m. Europos vertinimo standartai (EVS) ir Tarptautiniai vertinimo standartai tapo Turto ir verslo vertinimo pagrindų įstatymu (2011) įteisintais metodiniais dokumentais. Vertinimo standartų vertimas į lietuvių kalbą yra svarbus Lietuvos vertintojams, todėl šiame straipsnyje analizuojama ir apibendrinama tokių vertimų patirtis. Aptariamos ankstesnės EVS laidos lietuvių kalba, pristatoma rengiama lietuviškoji septintosios laidos EVS 2012 versija.

ENOne of the main missions of the European Group of Valuers Associations, TEGoVA, is to be responsible for the publication of European Valuation Standards (EVS). In May 2012, the European community of valuers received the seventh edition of the EVS. In 2012, European Valuations Standards (EVS) and International Valuation Standards became the legal methodological basis in Lithuania by Law on Background of Property and Business Valuation (2011). Translation of EVS into Lithuanian is and will be in future very important. This paper analyses the experience of different EVS editions' application and translations. Lithuanian property valuers, since the beginning of their professional activities in the country and creation of the Lithuanian Association of Property Valuers in 1994, associate their work with TEGoVA (and its predecessor TEGOVOFA). Lithuanian valuers adopted the fundamentals of methodology of valuation from their Western counterparts. The Guidance Notes on Valuation of Fixed Assets (1988), published by the European Group of Valuers of Fixed Assets, was translated into Lithuanian and published in 1994. In 1995, the Lithuanian Association of Property Valuers was admitted to TEGOVOFA, and since then, the latest editions of the European Valuation Standards are being translated into Lithuanian (Approved European Property Valuation Standards, 1997 by Peter Champness; translation in 1999 and EVS 2003, translation into Lithuanian in 2007) and form the background of the national property valuation standards.Actually, the Lithuanian Association of Property Valuers prepares the Lithuanian version of the EVS 2012 (7th edition).