The purpose of this thesis is to present the legal regulations in the field of real estate appraisers work in the Republic of Slovenia and afterwards analyze a sample of publicly available valuation reports based on my own evaluation form, in order to determine their suitability and to carry out comparison between obtained results and the results of the analysis already presented. At first are presented legal regulations allready in use, specially the International Valuation Standards and Slovenian corporate finance standards. The main part of the thesis presents the analysis of the 55 valuation reports, which were downloaded from the internet and produced in Slovenia for different purposes. Analysis of the valuation reports was implemented with the use of designed form, which adressed the essential elements of the report. Followed by quantitative and qualitative analysis of the valuation reports. In conclusion a comparison of the obtained results and the results of the analysis of the Court of Auditors of the Republic of Slovenia, published in the 2014 Revision report and the 2014 Post-revision report, was carried out. Based on the analyzed data, we concluded that 72% of the valuation reports do not explain individual adjustment factors and other key factors that significantly affect the estimated value.