Valuation Standards System in China 中国资产评估准则体系
中美的会计准则制度差异英语作文
中美的会计准则制度差异英语作文Differences in Accounting Standards between China and the United StatesIntroductionThe accounting standards followed by different countries vary considerably due to differences in legal, economic, and cultural factors. China and the United States have distinct accounting frameworks, with China following the Chinese Accounting Standards (CAS) and the United States following the Generally Accepted Accounting Principles (GAAP). This essay will analyze the key differences between the accounting standards of China and the United States and discuss the implications of these differences on financial reporting and decision-making.Comparison of Accounting Standards1. Legal Framework: China has a civil law system that governs its accounting standards, while the United States has a common law system. This difference influences the accounting standards in terms of legal requirements, enforcement mechanisms, and the role of regulators.2. Disclosure Requirements: The CAS in China focus on protecting the interests of stakeholders, including investors,regulators, and creditors. On the other hand, the GAAP in the United States emphasize transparency and comparability in financial reporting.3. Valuation of Assets: The CAS in China allow for more subjective judgment in the valuation of assets, leading to potential differences in the reported value of assets compared to the GAAP in the United States, which require more conservative valuation methods.4. Revenue Recognition: The CAS in China allow for more flexibility in revenue recognition, which may lead to the recognition of revenue earlier than under the GAAP in the United States, where strict criteria must be met for revenue recognition.Implications of Differences in Accounting Standards1. Financial Reporting: The differences in accounting standards between China and the United States can result in inconsistencies in financial reporting, making it challenging for investors and analysts to compare the financial performance of companies across borders.2. Cost of Capital: The differences in accounting standards can impact the cost of capital for companies operating in China and the United States. Investors may perceive higher risks injurisdictions with less stringent accounting standards, leading to higher capital costs.3. Regulatory Compliance: Companies operating in both China and the United States face the challenge of complying with two different sets of accounting standards, which can be time-consuming and costly.ConclusionIn conclusion, the differences in accounting standards between China and the United States have significant implications for financial reporting and decision-making. Companies operating in both countries must navigate these differences to ensure compliance with regulatory requirements and provide accurate and transparent financial information to stakeholders. It is essential for regulators, standard-setters, and practitioners to work towards greater convergence of accounting standards to promote transparency, comparability, and efficiency in the global capital markets.。
国际估价标准与技术
评估程序与USPAP关系示意图 不动产评估程序 评估复核程序 不动产评估咨询程序 批量评估程序 动产评估程序 企业价值和无形资产评估程序
第2部分 咨询意见
咨询意见1 交易历史 咨询意见2 评估对象的勘查 咨询意见3 以前评估的更新 咨询意见4 准则条文1—5(b) 咨询意见5 开展评估业务过程中的帮助及助手要求 咨询意见6 评估复核功能 咨询意见7 营销时间意见 咨询意见8 不动产评估中的市场价值和公允价值 咨询意见9 涉及环境污染的不动产评估 咨询意见10 评估师和客户关系
二、美国专业估价统一执业标准 Uniform Standards of Professional Appraisal Practice , USPAP / 由美国估价基金会的 估价标准委员会发布
在美国是被广泛接受和认可的评估执业 准则，并成为国际评估界具有重要影响 力的准国际性准则。
A）正直不阿 绝不把你自己的所得利益凌驾于客户的福利之上，或是凌驾于你要对其
履行职业职责的对象的福利之上。一直尊重客户的私密性。 在你的判断力之 内，总是考虑社会更广泛利益。
►
B）诚恳可靠 做任何事情都让人信任，绝不故意误导。不保留信息或歪曲信息。
►
C）透明公开 与你的客户分享实情，让事情尽可能的简单 和易于理解。
监管部门联合评估和估价指南 目的 背景 监管政策 评估和估价规程 选择进行评估和估价工作的专业人士 评估和估价职能的独立性 需要评估的交易业务 最低评估准则 评估类型 需要进行估价的交易业务 估价内容
进行估价专业人士的资格 评估和估价的有效性 更新贷款、再融资及其他期后业务 规程的执行 日常监督 关于违规投诉 自动评估模型简介 目前使用的三种自动评估模型 关于使用自动评估模型的指南和规范
中国资产评估准则英文
中国资产评估准则英文Chinese Asset Valuation Standards中国资产评估准则1. IntroductionIntroduction介绍Asset valuation plays a crucial role in the financial decision-making process for businesses and investors. It provides a fair and objective assessment of the value of assets, which is essential for various purposes such as financial reporting, investment analysis, mergers and acquisitions, and loan collateral assessment. In China, asset valuation is governed by a set of standards known as the Chinese Asset Valuation Standards.2. ScopeScope范围The Chinese Asset Valuation Standards apply to the valuation of various types of assets, including but not limited to real estate, machinery and equipment, intangible assets, financial assets, and biological assets. These standards are applicable to both public and private entities and provide guidance on the principles and methodologies to be followed in asset valuation.3. Principles of Asset ValuationPrinciples of Asset Valuation资产评估原则The Chinese Asset Valuation Standards are based on the following principles:3.1 Fair Value Principle: Assets should be valued based on their fair value, which represents the price that would be received to sell an asset in an orderly transaction between market participants at the valuation date.3.2 Objectivity Principle: Asset valuation should be conducted independently and objectively, without any bias or undue influence from outside parties.3.3 Professionalism Principle: Asset valuation should be performed by qualified professionals who possess the necessary knowledge, skills, and experience in valuation techniques and methodologies.4. Valuation MethodologiesValuation Methodologies估值方法The Chinese Asset Valuation Standards provide guidance on different valuation methodologies thatcan be used depending on the nature of the asset being valued. Some of the commonly used methodologies include:4.1 Market Approach: This approach involves comparing the asset being valued to similar assets that have been recently sold in the market to determine its fair value.4.2 Cost Approach: This approach focuses on the cost of replacing the asset or reproducing it with a similar asset, taking into consideration depreciation and obsolescence.4.3 Income Approach: This approach estimates the present value of future cash flows generated by the asset, taking into account factors such as expected returns and risk.5. Documentation and ReportingDocumentation and Reporting文件记录和报告The Chinese Asset Valuation Standards emphasize the importance of maintaining proper documentation and reporting in asset valuation. Valuation reports should be comprehensive and transparent, providing detailed information on the valuation process, assumptions, and methodologies used. The reports should also be prepared in line with relevant accounting and reporting standards. 6. Compliance and EnforcementCompliance and Enforcement合规和执行In order to ensure compliance with the Chinese Asset Valuation Standards, regulatory bodies such as the China Securities Regulatory Commission (CSRC) and the Ministry of Finance (MOF) oversee the valuation process and enforce the standards. Non-compliance may result in penalties and legal consequences for the entities involved.7. ConclusionConclusion总结The Chinese Asset Valuation Standards serve as a comprehensive framework for conducting asset valuation in China. They provide guidance on principles, methodologies, documentation, and reporting to ensure fair and objective valuations. By adhering to these standards, businesses and investors can make informed financial decisions based on accurate asset valuations.。
2011国际评估准则——工作范围 ivs101_scope_of_work
(d)
Identification of the asset or liability to be valued Clarification may be needed to distinguish between an asset and an interest in or right of use of that asset. If the valuation is of an asset that is utilised in conjunction with other assets, it will be necessary to clarify whether those assets are included in the valuation, excluded but assumed to be available or excluded and assumed not to be available (see IVS Framework paras 24 and 25).
(e)
Basis of value The valuation basis must be appropriate for the purpose. The source of the definition of any basis of value used shall be cited or the basis explained. The valuation bases recognised by IVS are defined and discussed in the IVS Framework, but other bases may be used. It may also be necessary to clarify the currency in which the valuation wilestigation Any limitations or restrictions on the inspection, inquiry and analysis for the purpose of the valuation shall be set out in the scope of work.
中外资产评估准则比较研究最终版
适应“国退 经济全球化、 总结20世纪 80年代泡沫 民进”等经 各国评估准 济体制改革 则差异。 经济教训， 和国有资产 适应评估内 管理工作需 在要求和经 要及评估准 济发展外部 则国际趋同， 要求而自发 制定。 政府以法令 形式催生的、 应急性的。
比较点
中国
国际评估准 美国UAPAP 则
欧洲评估准 英国 则 确保会员估 价的完善、 清晰和客观 性 会员
和
英国红皮书的历史地位和影响
（一）奠基
英国评估业在国际上有深厚影响，RICS有140多年的历 史，在英国的房地产估价中占有举足轻重的地位，其评估 和估价准则是世界上开山之作，对国际评估准则、欧洲评 估准则等国家或地区资产评估准则的制定具有奠基意义。
（二）全球一致性标准
近年来，随着评估行业的发展，RICS进行改组，向着综 合化方向发展，其评估准则业在不断修订和完善。红皮书 描述了全球一致的标准，并被译为多种语言，在全球不同 国家或地区有着广泛的应用。
4
中外资产评估准则比较
由于中国、美国、英国等国家或地区资产评估行业的发展历史、基础目 的、经济体制、法律环境、文化背景等不同，两国评估准则在诸多 方面存在差异。
比较点 中国 国际评估准 则 国际评估准 则理事会 美国UAPAP 欧洲评估准 则 欧洲评估师 联合会 英国
制定主体
财政部、中 国资产评估 协会 1993年
由9名委员组成，负责监督 全球评估行业的培训及 资格授予。
《国际评估准则》的产生背景
1、世界范围资产评估业的迅猛发展。 2、经济全球化。 3、国际会计准则、财务报告准则的快速发展及国际趋同。 4、资产评估理论与实务的不断发展。
国际评估准则的演进
扩张阶段
初始（起 步） 阶段
上海国企改革 中国特色估值体系
上海国企改革中国特色估值体系1.上海国企改革是中国改革开放的重要举措。
The reform of state-owned enterprises in Shanghai is an important measure of China's reform and opening up.2.中国特色的估值体系为国有企业的改革提供了新的思路和方法。
The unique valuation system in China provides new ideas and methods for the reform of state-owned enterprises.3.该体系充分考虑了国有资产的特殊性和社会效益。
This system fully considers the particularity and social benefits of state-owned assets.4.国有资产估值采用多种方式，包括净资产法和收益法等。
State-owned asset valuation adopts a variety of methods, including net asset method and income method.5.这些方法在中国国情下得到了有效运用和实践。
These methods have been effectively applied and practiced in the context of China's national conditions.6.国有企业改革需要综合考虑资产的使用价值和市场价值。
The reform of state-owned enterprises needs to comprehensively consider the use value and market value of assets.7.估值体系的建立为国有企业的混合所有制改革提供了重要支持。
评估术语整理
评估术语表adjusted book value调整后账面值administrative review管理性复核ad valorem property taxation从价计征财产税agricultural activity农业活动all risks yield资本化率appraiser评估师annuity年金arm’s length transaction公平交易assessed,rateable,or taxable value应税价值asset资产asset-based approach资产基础途径assumptions假设auction price拍卖价格average competent management平均胜任水平的管理basis of value价值类型biological asset生物资产book value账面价值business entity经济实体business valuation企业价值评估business valuer企业价值评估师cablibration校正capitalization资本化capitalization factor资本化系数capitalization rate资本化率capital structure资本结构carrying amount账面金额cash generating assets产生现金流资产cash flow现金流cash generating unit现今产生单元certification of value估值证书collectibles收藏品comparable date可比数据comparable sale method/market or direct market comparison method比较销售法（市场比较法或直接市场比较法）compliance review合规性复核compliance statement合规性声明component value分立价值compulsory acquisition/purchase强制收购/购买condemnation征用conservation assets受保护资产contract rent or passing rent合同租金或现实租金contractor’s method承包商法control控股权control premium控股权溢价cost成本cost approach成本途径cost approach for vauing fine art评估艺术品的成本途径cost model成本模式crop(ping)farms种植农场cultural heritage文化遗产cultural property文物current assets流动资产diary farms奶牛场damages损失debenture债券deed restrictions and restrictive covenants契约约束或限制性条约depreciable amount应折旧金额depreciated replacement cost折余（净）重置成本depreciation折旧desk review桌面复核develop开发discount for lack of control缺少控股权折旧discount rate折现率discounted cash flow analysis折现现金流分析dividends method股利折现法easement地役权economic life经济寿命economic rent经济租金elements of comparison比较因素equipment设备equitable or equity interest衡平法或衡平权益exploration property or area勘探矿权或勘探区external obsolescence外部贬值external valuer外部评估师extractive industrial采掘业fair value公允价值fair value less cost to sell公允价值减去处置费用的净额fair value model公允价值模式feasibility study in the extractive industries采掘业可行性研究fee simple(estate)绝对所有权field review外勤复核finance lease金融租赁financial asset金融资产financial instrument金融工具financial interests金融权益financial liablity金融负债financial modeling财务模型financial statements财务报表fixed or long-term assets固定或长期资产fixtures and fittings固定装置和附属设施forced sale强制销售forestry/timberland林场fractional interets部分权益freehold永久产权freehold interest永久产权权益freehold subject to lease interest/s租赁项下出租人不动产权益functional obsolescence功能性贬值furniture,fixtures,and equipment家具、固定装置和设备going concern持续经营goods and chattels personal个人动产goodwill商誉government business enterprise公营事业ground lease土地批租hammer price落锤价hazardous substance危险物质headlease or master lease受租赁或主租赁headlease-hold interest or sandwich lesser interest受租赁权益与夹心出租人权益heritage asset人类遗产highest and best use最高最佳用途historic(historical)cost convention(accounting)历史成本方式（会计）historic house owner association历史建筑业主协会historic property历史性不动产holding company or investment business控股公司或投资性企业impairment减值impairment loss减值损失improvements改良物income capitalization approach收益途径income multiplier or years’purchase收益乘数或年金现值系数independent valuer独立评估师infrastructure assets基础性资产intangible assets无形资产intangible property无形资产权益integrated unit合作社internal rate of return内部收益率internal valuer内部评估师intrinsic value内在价值invested capital投资资本invested cash flow投资活动现金流量investment analysis投资分析investment asset投资性资产investment method投资法investment property投资性房地产investment value or worth投资价值irrigated land灌溉地joint venture合资企业land土地lease租赁lease interest租赁权益leased fee estate出租人权益leasehold estate承租人权益leasehold improvement or tenant’s improvement租赁改造或承租人改良leasehold interest承租方权益legal estate不动产法权legal life法律寿命lessee承租人lessee interest承租人权益lessor出租人lessor interest出租人权益limiting conditions限制性条件liquidation value清算价值listing of(heritage)buildings or historic properties register古建筑名录或历史性不动产名录livestock ranches/stations养殖场loan security抵押物machinery机器majority control控股权majority interest控股股东权益market rent市场租金market value市场价值marketability discount流动性折扣marriage value结合价值mass appraisal批量评估master lease可以转租的租赁、主租赁mineral矿产mineral reserve矿产储量mineral resource矿产资源minerals industry采矿工业minority discount少数股权折扣minority interest少数股权modern equivalent asset现时等效资产mortgage抵押mortgage lending value抵押贷款价值net present value净现值net realizable value可变现净值non-cash-generating assets非现金产出资产non-current assets非流动资产obsolescence贬值operating company经营性企业operating lease经营租赁operational asset经营性资产optimization优化过程option期权oral report口头报告owner-occupied property自用房地产partial or fractional interest按份享有的权益participation rent租金分成partnership合伙制passing rent合同租金（或现实租金）percentage rent百分比租金perennial plantings多年生植物personal goodwill与动产相关的商誉personal property动产personalty动产权益petroleum石油产品petroleum industry石油工业petroleum reserves石油储量petroleum resources石油资源plant厂房plant and equipment机器设备plant and machinery机器设备portfolio资产组合prefeasibility study in the extractive industries采掘业预可行性分析present value现值preservation incentives保护激励措施price价格principle of substitution替代原则private treaty sale契约销售professional property valuer专业财产评估师property财产property company不动产公司property,plant and equipment固定资产property rights不动产权property with trading potential可交易不动产public building公共建筑物public sector asset公用部门资产public utility公共事业publicly designated historic properties公开认定的历史遗产rate of return回报率real estate房地产real property不动产realty不动产权益reasonably efficient operator,or average competent management合理有效的经营者，或平均胜任水平的管理者recognition确认recoverable amount可收回金额recoverable service amount可收回服务额recreational assets康乐性资产rent(al)租金rent escalations or stepped rents递增租金replacement cost(new)更新重置成本report date报告日期reproduction cost(new)复原重置成本residual value资产的残值revaluation model重估模式revalued amount重估金额reversion yield终值系数rights of way通过权royalty or“royalty interest”in the extractive industries采掘业矿区特许分成或“特许权益分成”sale and leaseback售后回租sales comparison approach市场（比较）途径salvage value参与价值sandwich lessor interest夹心出租人权益securitized investment instruments证券化投资工具service potential服务潜能special purchaser特殊购买者special,unusual,or extraordinary assumptions特殊、非正常或异常假设specialized livestock facilities专用养殖场specialized or special purpose,agricultural properties专用或特殊目的的农业资产specialized property专用资产specialized trading property专用的可交易资产special value特殊价值specifications for the valuation assignment评估工作说明stepped rents递增租金subleasehold转租权subsequent costs后续成本substitution替代summation approach成本加和法syndication辛迪加synergistic value协同价值tangible assets有形资产technical assessment in the extractive industries采掘业技术评估technical expert in the extractive industries采掘业技术专家technical obsolescence技术性贬值technical review技术性复核tenant’s interest租户权益terminal capitalization rate or reversion yield终值资本化率或终值系数timberland林地toxic有独到trade fixtures or tenant’s fixtures营业固定装置或承租人装潢trade related property经营性不动产trading potential营业潜力transferable goodwill可转移商誉turnover rent or participation rent挂钩营业额的租金或分成租金unit(s)of comparison比较单元useful life(of property,plant and equipment)使用寿命（固定资产）utility效用vacant possession初始占有valuation评估valuation approach评估途径valuation assignment评估业务valuation brief评估业务描述valuation date评估基准日valuation method评估方法valuation procedure评估程序valuation ratio价值比率valuation report评估报告valuation review评估复核valuation standards评估准则value价值value in use使用价值value in use of a non-generating asset非现金流产出资产的使用价值value of improvements改良物价值valuer评估师wasting asset消耗型资产working capital营运资金worth价值written report书面报告。
中国会计准则 英文名
中国会计准则英文名China Accounting Standards (CAS), also known as Chinese Accounting Standards, are the accounting principles and regulations issued by the Ministry of Finance of the People's Republic of China (PRC). These standards are designed to ensure consistency and transparency in financial reporting across all industries in China. In this article, we will discuss the key principles, structure, and significant differences between CAS and International Financial Reporting Standards (IFRS).CAS is based on the IFRS framework but has been adapted to suit the unique circumstances and economic environment in China. The adoption of CAS has played a significant role in attracting foreign investment, promoting cross-border transactions, and enhancing the credibility and transparency of financial statements in China.The structure of CAS consists of four levels: basic standards, specific industry standards, application guidance, and disclosure requirements. Basic standards provide general accounting principles that are applicable to all entities, while specific industry standards address the unique characteristics and regulatory requirements of different industries. Application guidance provides interpretations and explanations of the standards, and disclosure requirements outline the necessary information to be disclosed in financial statements.One of the significant differences between CAS and IFRS is the treatment of fair value measurement. CAS places more emphasis on historical cost measurement, whereas IFRS allows for more use of fair value measurement. CAS believes that historical cost ismore reliable for many assets and liabilities, especially in a rapidly developing economy like China.Another difference lies in the accounting treatment of government subsidies. CAS requires that government subsidies should be recognized as deferred income and systematically allocated to the related periods. On the other hand, IFRS allows for various treatments depending on the nature and conditions attached to the subsidies.Additionally, CAS has specific regulations regarding the disclosure of related party transactions, which are not as detailed in IFRS. CAS requires entities to disclose the nature and extent of related party transactions, including the identity of the related parties and the terms and conditions of the transactions. This increased transparency aims to prevent potential conflicts of interest and ensure fairness in transactions involving related parties.Furthermore, CAS has different principles regarding the recognition and measurement of non-controlling interests (NCIs). CAS requires the identifiable net assets of the subsidiary to be recognized and measured at fair value, while IFRS allows for a choice between costs and fair value. This difference can lead to variations in the reported values of NCIs in the consolidated financial statements.In conclusion, China Accounting Standards (CAS) play a vital role in the financial reporting and regulatory framework of China. While based on the International Financial Reporting Standards (IFRS), CAS has several unique characteristics and requirementsthat reflect the specific economic environment of China. The adoption of CAS has undoubtedly contributed to the development and credibility of financial statements in China and has facilitated international comparability and understanding of Chinese entities' financial performance.。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Role of each of the Committees
The Asset Appraisal Standards Committee meet to: 1) discuss the asset valuation standards to be announced by the MoF; 2) review and comment on the asset valuation standards to be announced by
Leading / Thinking / Performing
Valuation Standards System in China 中國資產評估准則体系
Since 1998, the Ministry of Finance (“MoF”) and the Chinese Appraisal Society started contemplating the establishment of an asset appraisal standards system in China.
Detailed Standards a) Procedural Standards
3. Assets Appraisal Standard – Valuation Report 4. Assets Appraisal Standard – Valuation Procedures 5. Assets Appraisal Standard – Engagement Letter 6. Assets Appraisal Standard – Work-files
Regarding Legal Entitlement of Subject Under Appraisal (1 Mar 2003)
(1 Sept 2001) (1 July 2008) (1 July 2008)
Valuation Guideline 10. Valuation Guideline for Financial Reporting
(31 Dec 2007)
Guiding Opinions
11. G uiding Opinion for Certified Professional Valuer
and 3) take up valuation-standards related research work. Apart from the members
discussed above, this committee also includes members from international societies like International Valuation Standards Committee, Society of the Chartered Business Valuation Appraisers of Canada, and international valuation firms like American Appraisal.
the CAS; 3) advise on the valuation standard related system, structure and projects; 4) opine on the important and professional issues related to the valuation
The Current Valuation Standards
In November 2007, MoF and CAS jointly announced the asset appraisal standards system, comprising 15 appraisal standards (the “Standards”), out of which 8 are new.
資產評估准則咨詢委員會: 1) 就資產評估准則制訂工作提供咨詢意見； 2) 參與有關資產評估准則的研究工作； 3) 承擔資產評估准則相關專項研究工作。
除上述成員外，資產評估准則咨詢委員會成員亦包括國際評估准則委員會成員、加 拿大特許企業價值評估師協會成員及美國評值等國際評估公司的代表。
評估准則
二零零七年十一月，財政部及中評協聯合公布資產評估准則體系，包括15項評估准
(1 July 2008) (1 July 2008) (1 July 2008) (1 July 2008)
b) Application Standards 7. Assets Appraisal Standard – Intangible Assets 8. Assets Appraisal Standard – Machinery & Equipment 9. Assets Appraisal Standard – Immovable Assets
With contributions from and the support of various experts and professional sector representatives, significant progress has been made. In November 2007, MoF established the Asset Appraisal Standards Committee while the Chinese Appraisal Society (“CAS”) established the Asset Appraisal Standards Technical Committee and the Asset Appraisal Standards Advisory Committee. These Committees comprise members from relevant government authorities (e.g. MoF, National Tax Bureau), supervisory authorities (e.g. State-owned Assets Supervision & Administration Committee, China Securities Regulatory Commission), academics, valuation industry, enterprises, financial industry, securities industry, legal profession, the CAS and societies like the China Association of Chartered Professional Accountants.
standards; and 5) advise on the detailed implementation of the valuation standards.
The Asset Appraisal Standards Technical Committee meet to: 1) review and comment on the asset valuation standards development plan; 2) review and comment on the draft or to be announced version of the
自一九九八年起，財政部（「財政部」）與中國資產評估協會開始研究探索建立中 國資產評估准則體系。
經各方專家努力及多個機搆的支持，有關工作已取得重大進展。二零零七年十一 月，財政部成立資產評估准則委員會，而中國資產評估協會（「中評協」）成立資 產評估准則技朮委員會及資產評估准則咨詢委員會。該等委員會成員包括相關政府 部門（如財政部及國家稅務局）、監管機搆（如國有資產監督管理委員會及中國證 券監督管理委員會）、學朮界、執業界、企業界、金融界、證券界、法律界、中評 協及諸如中國注冊會計師協會等社團的成員。
valuation standards; 3) organize valuation standards related research topic; 4) promote view exchange of international asset valuation standard; and 5) execute the work of Asset Appraisal Standards Committee.
The standards system comprises 2 parts – Professional Ethics Standard and Business Standards.
The Business Standards are classified into 4 categories – Basic Standards, Detailed Standards, Valuation Guideline and Guiding Opinions, as shown below.
Basic Standards 1. Assets Appraisal Standard – Basic Standard 2. Assets Appraisal Profession Ethics Standard
– Basic Standard
(1 May 2004) (1 May 2004)
各委員會的職責
資產評估准則委員會: 1) 討論財政部擬發布的資產評估准則； 2) 審議中評協擬發布的資產評估准則； 3) 對資產評估准則的體系，體例，結搆，立項等提供咨詢意見； 4) 對資產評估准則涉及的重大及專業性問題提供咨詢意見；及 5) 對資產評估准則的具體實施提供咨詢意見。
資產評估准則技朮委員會: 1) 審議資產評估准則制定計划； 2) 審議資產評估准則草稿或擬發稿并提出咨詢意見； 3) 組織評估准則相關的專題研究； 4) 推動資產評估准則國際交流；及 5) 承擔資產評估准則委員會辦公室相關工作。