في سوقٍ تتقاطع فيه الأرقام مع القرار، وتُبنى فيه الثروات على أساس القيمة، تبرز مهنة التقييم كأحد أعمدة الشفافية الاقتصادية وأدوات الحوكمة الرشيدة.
وما بين معيار دولي يُصاغ في لندن أو نيويورك، وآخر سعودي وُلد من رحم البيئة المحلية، يقف المقيم أمام مفترق معرفي لا بد من إتقانه: أين نلتقي؟ وأين نختلف؟
حين نتحدث عن المعايير الدولية للتقييم (IVS)، فإننا نقصد منظومة عالمية تُستخدم لتقييم الأصول بمختلف أشكالها، بدءاً من العقارات، مروراً بالآلات والمعدات والبنية التحتية، ووصولاً إلى المعادن النفيسة والمنشآت الاقتصادية والمركبات والأصول الأخرى.
هذه المعايير تمثل القاموس الموحد الذي يتحدث به المقيمون حول العالم، بلغة مهنية تقوم على الحياد، والدقة، والشفافية.
أما المعايير السعودية للتقييم، فقد جاءت امتداداً لهذه المدرسة العالمية، لكنها لم تنقلها نصاً، بل أعادت صياغتها لتتلاءم مع خصوصية السوق السعودي، ومع ما يفرضه العصر من نقلة نوعية نحو الذكاء الاصطناعي والثورة الرقمية، دون أن تغفل عن التشريعات والأنظمة والقوانين المنظمة لقطاعات السوق والخصوصية الاستثمارية المتجذرة.
رغم اختلاف البيئات التنظيمية والاقتصادية، إلا أن جوهر مهنة التقييم واحد. ففي كلا المعيارين نجد:
• النزاهة المهنية ليست خياراً، بل أساس الممارسة.
• أساليب التقييم الثلاث (المقارنة، الدخل، التكلفة) معتمدة ومستخدمة وفق ضوابط محددة.
• هيكل التقرير يخضع لنفس البنية المنهجية: الغرض، التاريخ، الفرضيات، وصف الأصل، أسس القيمة، المنهجية، والاستنتاج.
وكأن العالم، رغم تنوعه، قد اتفق على أبجدية واحدة حين يتعلق الأمر بالقيمة.
وكما أن اللهجات المحلية تعبّر عن ثقافة الشعوب، جاءت المعايير السعودية محمّلة بروح البيئة الاقتصادية في المملكة، التي تخطو بخطى واثقة نحو المراكز الأولى عالمياً، كعضو فاعل في مجموعة العشرين، ومحورٍ جاذب للاستثمار.
وقد تميزت هذه المعايير بـ:
1. مواءمة الأنظمة والتشريعات المحلية
إذ تأخذ في الحسبان تنظيمات مثل التسجيل العيني للعقار، رسوم الأراضي البيضاء، أنظمة التخطيط العمراني، وغيرها من المتغيرات الوطنية.
2. اللغة والتقرير
تُلزم المعايير السعودية بإعداد التقرير باللغة العربية، ضمن نموذج معتمد من الهيئة، بعكس (IVS) التي تتيح حرية اللغة حسب السياق الدولي.
3. الترخيص والاعتماد المهني
لا يُسمح بممارسة التقييم داخل المملكة إلا بعد اجتياز اختبارات الهيئة السعودية للمقيمين المعتمدين، والحصول على الترخيص المهني، وهو ما يضفي بعداً رقابياً يضمن الجودة.
4. تأطير بعض المفاهيم
كـ«القيمة السوقية» التي لا تُفسَّر فقط بناءً على العرض والطلب، بل تأخذ في الاعتبار ندرة البيانات، والتأثير البيئي، والنشاطات الاقتصادية المحيطة.
ما الذي يعنيه هذا للمقيم المحترف؟
يعني أن على المقيم المحترف أن يتقن لغتين:
• لغة السوق المحلي بكل تشريعاته، ديناميكيته، وتفاصيله الدقيقة.
• ولغة العالم، ليتمكن من مخاطبة البنوك الدولية، الجهات الرقابية، أو المستثمرين الأجانب بلغة احترافية موحدة.
فالمقيم لم يعد مجرد «مُقدّر قيمة»، بل أصبح أشبه بـ«مُفسّر اقتصادي»، يقرأ المؤشرات كما يقرأ الطبيب نتائج التحاليل، أو المحامي بنود القانون.
ختاماً: مهنة بين الأصالة والامتداد
في كل تقرير يُكتب، تمتزج المعايير الدولية بالحكمة المحلية، ليولد التقييم لا كرقم فحسب، بل كأداة قرار.
ولعل أعظم ما يقدمه المقيم المحترف في السوق السعودي اليوم هو ذلك التوازن النادر: أن يكون ابناً وفياً للسوق السعودي، وابناً مثقفاً للمدرسة العالمية في آنٍ معاً.
حجاب بخيت الذيابي
المعايير الدولية للتقييم «IVS» والمعايير السعودية: بين العالمية والتوطين المهني
13 يونيو 2025 - 00:04
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آخر تحديث 13 يونيو 2025 - 00:04
تابع قناة عكاظ على الواتساب
In a market where numbers intersect with decision-making, and wealth is built on the foundation of value, the profession of valuation emerges as one of the pillars of economic transparency and tools of good governance.
Between an international standard crafted in London or New York, and a Saudi standard born from the local environment, the valuer stands at a knowledge crossroads that must be mastered: Where do we meet? And where do we differ?
When we talk about international valuation standards (IVS), we refer to a global system used to assess assets in various forms, ranging from real estate, through machinery, equipment, and infrastructure, to precious metals, economic establishments, vehicles, and other assets.
These standards represent the unified vocabulary that valuers around the world speak, in a professional language based on neutrality, accuracy, and transparency.
As for the Saudi valuation standards, they came as an extension of this global school, but they did not transfer it verbatim; rather, they rephrased it to align with the specifics of the Saudi market, and with what the era demands in terms of a qualitative leap towards artificial intelligence and the digital revolution, without neglecting the regulations, systems, and laws governing market sectors and the deeply rooted investment privacy.
Despite the differences in regulatory and economic environments, the essence of the valuation profession remains the same. In both standards, we find:
• Professional integrity is not an option, but the foundation of practice.
• The three valuation methods (comparative, income, cost) are approved and used according to specific controls.
• The structure of the report adheres to the same methodological framework: purpose, date, assumptions, asset description, basis of value, methodology, and conclusion.
It is as if the world, despite its diversity, has agreed on a single alphabet when it comes to value.
Just as local dialects express the culture of peoples, the Saudi standards came imbued with the spirit of the economic environment in the Kingdom, which is confidently stepping towards the top global ranks, as an active member of the G20 and an attractive hub for investment.
These standards are characterized by:
1. Alignment with local regulations and legislation
As they take into account regulations such as the real estate registration, white land fees, urban planning systems, and other national variables.
2. Language and reporting
The Saudi standards require the report to be prepared in Arabic, within a model approved by the authority, unlike (IVS) which allows freedom of language according to the international context.
3. Licensing and professional accreditation
Valuation practice within the Kingdom is only permitted after passing the examinations of the Saudi Authority for Accredited Valuers and obtaining the professional license, which adds a regulatory dimension that ensures quality.
4. Framing certain concepts
Such as "market value," which is not interpreted solely based on supply and demand, but also takes into account data scarcity, environmental impact, and surrounding economic activities.
What does this mean for the professional valuer?
It means that the professional valuer must master two languages:
• The language of the local market with all its regulations, dynamics, and intricate details.
• And the language of the world, to be able to communicate with international banks, regulatory bodies, or foreign investors in a unified professional language.
The valuer is no longer just a "value appraiser," but has become more like an "economic interpreter," reading indicators as a doctor reads lab results, or a lawyer reads legal clauses.
In conclusion: A profession between authenticity and extension
In every report written, international standards blend with local wisdom, giving birth to valuation not just as a number, but as a decision-making tool.
Perhaps the greatest contribution of the professional valuer in the Saudi market today is that rare balance: to be a loyal son of the Saudi market, and an educated son of the global school at the same time.
Between an international standard crafted in London or New York, and a Saudi standard born from the local environment, the valuer stands at a knowledge crossroads that must be mastered: Where do we meet? And where do we differ?
When we talk about international valuation standards (IVS), we refer to a global system used to assess assets in various forms, ranging from real estate, through machinery, equipment, and infrastructure, to precious metals, economic establishments, vehicles, and other assets.
These standards represent the unified vocabulary that valuers around the world speak, in a professional language based on neutrality, accuracy, and transparency.
As for the Saudi valuation standards, they came as an extension of this global school, but they did not transfer it verbatim; rather, they rephrased it to align with the specifics of the Saudi market, and with what the era demands in terms of a qualitative leap towards artificial intelligence and the digital revolution, without neglecting the regulations, systems, and laws governing market sectors and the deeply rooted investment privacy.
Despite the differences in regulatory and economic environments, the essence of the valuation profession remains the same. In both standards, we find:
• Professional integrity is not an option, but the foundation of practice.
• The three valuation methods (comparative, income, cost) are approved and used according to specific controls.
• The structure of the report adheres to the same methodological framework: purpose, date, assumptions, asset description, basis of value, methodology, and conclusion.
It is as if the world, despite its diversity, has agreed on a single alphabet when it comes to value.
Just as local dialects express the culture of peoples, the Saudi standards came imbued with the spirit of the economic environment in the Kingdom, which is confidently stepping towards the top global ranks, as an active member of the G20 and an attractive hub for investment.
These standards are characterized by:
1. Alignment with local regulations and legislation
As they take into account regulations such as the real estate registration, white land fees, urban planning systems, and other national variables.
2. Language and reporting
The Saudi standards require the report to be prepared in Arabic, within a model approved by the authority, unlike (IVS) which allows freedom of language according to the international context.
3. Licensing and professional accreditation
Valuation practice within the Kingdom is only permitted after passing the examinations of the Saudi Authority for Accredited Valuers and obtaining the professional license, which adds a regulatory dimension that ensures quality.
4. Framing certain concepts
Such as "market value," which is not interpreted solely based on supply and demand, but also takes into account data scarcity, environmental impact, and surrounding economic activities.
What does this mean for the professional valuer?
It means that the professional valuer must master two languages:
• The language of the local market with all its regulations, dynamics, and intricate details.
• And the language of the world, to be able to communicate with international banks, regulatory bodies, or foreign investors in a unified professional language.
The valuer is no longer just a "value appraiser," but has become more like an "economic interpreter," reading indicators as a doctor reads lab results, or a lawyer reads legal clauses.
In conclusion: A profession between authenticity and extension
In every report written, international standards blend with local wisdom, giving birth to valuation not just as a number, but as a decision-making tool.
Perhaps the greatest contribution of the professional valuer in the Saudi market today is that rare balance: to be a loyal son of the Saudi market, and an educated son of the global school at the same time.


