论文部分内容阅读
一、《专业评估执业统一准则》简况 为制定资产评估行业统一的专业准则,提高评估质量,维护资产评估行业信誉,1986年美国八个评估专业协会和加拿大评估协会联合制定了《专业评估执业统一准则》(USPAP),之后由新成立的美国评估促进会(AF)取得了该准则的版权,负责《专业评估执业统一准则》的修订、出版工作。在经历了美国20世纪80年代中期的不动产泡沫经济引发的评估业危机之后,1989年美国国会制定
First, the “Professional Assessment Practitioners uniform guidelines” Brief In order to develop a unified assessment of the professional standards of the asset evaluation industry, improve the quality of assessment, to maintain the credibility of the assets evaluation industry, the United States in 1986 the eight assessment professional associations and the Canadian Assessment Association jointly developed a “professional assessment practice unity Guidelines ”(USPAP). Then the copyright of the standard was obtained by the newly established American Society for Assessment (AF), which is responsible for the revision and publication of the“ Professional Assessment Practitioners’ Uniform Guidelines ”. After experiencing the assessment industry crisis caused by the real estate bubble economy in the United States in the mid-1980s, the United States Congress enacted in 1989