«المراجعين والمحاسبين»: إزالة متطلب تعيين مقيّم مؤهل للعقارات الاستثمارية والآلات والمعدات

The Accounting Standards Board of the Saudi Organization for Certified Public Accountants has removed the requirement to appoint an independent qualified appraiser when an entity applies the revaluation model for properties, plants, and equipment or the fair value model for investment properties, as stated in the full version of the International Financial Reporting Standards, or in the corresponding requirements of the International Financial Reporting Standard for Small and Medium-sized Entities. The board added this requirement during the adoption of the international standards for application in the Kingdom starting from the beginning of 2017.

International Standards

The board confirmed that in light of the circumstances under which this requirement was added to the international standards, and considering the consistency with the international standards and their global application, it was decided after study to remove this additional requirement, during its meeting held on 21-9-2025, effective from the date of issuance of this decision.
The document for the adoption of international financial reporting standards in the Kingdom has been updated to reflect the board's decision regarding the standards affected by this decision.