Consideration adjustments financial reports

In conducting an assessment of the assignment, the Valuer Business obliged: purposes of analyzing the object; and consider using the approach and method of assessment of the right and create and maintain the necessary documentation. 
In the use of the approach, methods and assessment procedures, compulsory Valuer of Business: using one or more methods from two or more approaches to the assessment results accurately and objectively; selecting and applying the approach, methods and assessment procedures are in accordance with the purpose of the assessment, the definition of value sought and the characteristics of the assessment; disclose clearly in the assignment and assessment of Business Report and consider the requirements and disclosures that set. 
Adjustments in the assessment. Valuer of Business obliged to consider adjustments to the post-post financial reports to indicate the value. In the case of an assessment of the interests of operators using the income approach, then: the value of assets and liabilities of non-operational; or excess or shortage of operational assets, mandatory exclusion from the calculation of the value of the operational assets, and mandatory added or removed from the value operational entities. In the case of an assessment of the interests that are not with the use of the income approach, the value of non-operational assets, liabilities of non-operational, excess or shortage of operational assets used in the compulsory adjust the value of the entity. As a basis in the process of assessment, analysis and / or adjustments to the financial statements in the assignment assessment conducted at least five years, books, or less than 5 years when the company's book stands less than 5 years old. In making adjustments to the financial statements, the Business Valuer obliged to do the analysis, among others, to: understand the relationship between profit and loss reports with the balance sheet, including historical trends, and assess the risks associated with operating the business performance and business prospects in the future; and compare the risk parameters with other similar business; and ability to estimate the economic and business prospects. 
Business obliged to analyze the assessors, among others: Money value (the value of nominal value or the amount of money); Common size Expenditure Statement from the sales report in the profit and loss and the percentage of total assets in the balance sheet and financial ratios, the ratio. 
Business evaluator compulsory behave prudently in making adjustments to the financial reports and historical supported by access to adequate to ensure the validity of financial reports. 
In making adjustments, the Business Valuer compulsory consider matters including: 
o separate items that are not repeated in the normal operation of the company (non-recurring), or if the items in the financial statements do not reflect events that are repeated or not there are items in the financial reports do not reflect the value of the fair; 
o separate items outside the normal operation of the company issued first before making the assessment calculation. 
o adjust the influence of the element of control (Controlling adjustment) conducted an assessment in terms of the share of the separate items in the financial reports of transactions that have the interests of control (Controlling interest), such as transactions with the party-affiliated party that has control, such as excessive management compensation, capital structure, the cost and burden of excessive salaries for managers that are too high; and 
o adjust other items that are not fair. Valuer of Business obliged to consider the impact of adjustment items related. In the case of Business Valuer using assets-based approach, the financial report is required is adjusted to reflect the fair market value on the date of assessment. Valuer of Business in the case of companies using the comparison with other companies so each post in the financial reports required evaluated and if there are differences in accounting policies, the required adjustments to be done to reduce the differences in the accounting policies used by the company assessed. Business obliged to reveal the assessors and explained in the report on the Assessment of Business every adjustment to the financial report that has been done.