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本文主要对新会计准则对于资产评估所带来的业务影响进行了论述,其主要观点认为在当前新会计准则的影响之下,资产评估的范围会逐渐扩大,其部分评估客体的界定以及业务量都会出现较大的变化。此外,还对关乎会计业务和资产评估两大业务的公允价值如何进行对接作了较为详实全面的分析,并对部分资产项目中所产生的变化和影响进行了主要论述。
This paper mainly discusses the business impact of the new accounting standards on asset valuation. The main point of view is that under the impact of the new accounting standards, the scope of asset valuation will be gradually expanded, and some of its assessment objects and the volume of business There will be greater changes. In addition, a more detailed and comprehensive analysis of how the fair value of the two businesses related to accounting business and asset valuation are conducted, and the changes and impacts in some asset projects are mainly discussed.