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2014年1月26日财政部发布了《企业会计准则第39号——公允价值计量》(以下简称公允价值计量会计准则)。公允价值计量会计准则的发布继续为资产评估机构服务参与公允价值计量保留了空间,体现了在公允价值计量中政府部门对评估专业的重视与运用,会计、审计等相关专业对评估服务的衔接与运用,有利于评估行业进一步拓展评估服务新空间,更好地为经济社会发展服务。一、专业胜任能力成为公允价值计量服务的选择标准
On January 26, 2014, the Ministry of Finance issued “Accounting Standard for Business Enterprises No. 39 - Fair Value Measurement” (hereinafter referred to as the “Fair Value Measurement Accounting Standards”). The issuance of the fair value measurement accounting standards continues to reserve space for the service providers to participate in the fair value measurement of the asset valuation agencies. It reflects the importance and application of the government departments in the assessment of professional value, the connection between accounting, auditing and other related professionals in the valuation services, Use, will help assess the industry to further expand the new space for assessment services, and better serve the economic and social development. First, the professional competence to become fair value measurement service selection criteria