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中评协[2007]169号为规范、指导注册资产评估师执行以财务报告为目的的评估业务,维护社会公共利益和资产评估各方当事人合法权益,根据《资产评估准则——基本准则》,中国资产评估协会在财政部有关司局的帮助和指导下,组织专家制定了《以财务报告为目的的评估指南(试行)》,现予以发布,自2007年12月31日起施行。
In 2007, No. 169 [2007] of the Association of Central Proposals regulated and instructed registered asset appraisers to carry out the appraisal business for the purpose of financial reporting, and maintained the public interest and asset appraisal of the legitimate rights and interests of all parties involved. According to the “Asset Appraisal Criteria - Basic Guidelines” With the help and guidance of relevant departments of the Ministry of Finance, China Assets Appraisal Association has organized experts to formulate a “Guidance on Assessment (for Trial Implementation) with the purpose of financial reporting”, which will be released as of December 31, 2007.