境外企业价值评估准则概览之三——国际评估准则

• 机 构: 中评协标准部
• 出 处: 中国资产评估
• 发表日期: 2005年01期
• 关键词: 国际评估准则 企业价值评估 评估师 评估准则 评估业 评估指南 评估企业 评估界 基础法 价值类型

一、《国际评估准则》简介 国际评估准则委员会制定和努力推广的《国际 评估准则》(International Valuation Standards,IVS)是 目前最具影响力的国际性评估专业准则。长期以 来,受传统评估业的影响,《国际评估准则》中的相 关内容主要以不动产评估为主。近年来随着国际评 估业综合发展的趋势,《国际评估准则》逐步扩大到 各类评估领域,并于2000年正式制定了《指南4-无 形资产评估指南》和《指南6-企业价值评估指南》。

I. INTRODUCTION TO THE INTERNATIONAL ASSESSMENT CODE The International Valuation Standards (IVS) developed and promoted by the International Assessment Standards Committee is the most influential international assessment professional guideline at present. For a long time, due to the influence of the traditional assessment industry, the relevant contents of the International Assessment Standards are mainly based on real estate assessment. In recent years, with the trend of the comprehensive development of the international assessment industry, the “International Assessment Guidelines” have been gradually extended to various assessment fields. In 2000, the Guidelines for the Assessment of Intangible Assets and the Guidelines for the Valuation of Intangible Assets ".