国际资产评估准则 中文版
合集下载
相关主题
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
适当的标准。
能力
5。因为估值需要技巧和判断力的练习，这是一个根本
期望估值是由个人或公司有适当的准备
技术技能，经验和知识的评估，市场的主题
其中它的交易和估值的目的。
框架
Draf t月2011员工
13变2011
6。复杂或大型的多资产估值，对估价师寻求它是可以接受的
协助专家在某些方面的整体分配，提供这
在工作范围披露（见IVS 101工作范围）。
potential conflicts of interest. The purpose of these standards is to set internationally
recognised principles and definitions for the preparation and reporting of valuations.
confi rming the valuer抯 status to be made, the requirements are set out in the
appropriate standard.
Competence
5. Because valuation requires the exercise of skill and judgment, it is a fundamental
行为评估是专业机构或其他机构有监管
在评估的作用。
4。而具体的行为规则是估价师在这些标准的范围，它是
然而，一个基本的期望，适当的控制和程序
到位，以确保必要的独立性和客观性的程度
估值过程，使结果可以看出是免费的偏见。那里的
的评估目的需要评估师有一个具体的状态或披露
信心rming估价师抯状态进行，要求载于
classes of assets for various purposes. Additionally, many professional bodies and
valuation providers have ethical codes that require the identification and disclosure of
价格、成本和价值
7。价格是要求，提供或支付的好或服务的金额。因为这个
买方或卖方的财务能力、动机或特殊利益
付出的代价可能是不同的值，这可能归因于商品或
他人服务。
8。成本是创造或生产商品或服务所需的金额.。当那好
或服务已完成，其成本是一个事实。价格与成本有关，因为
为好或服务支付的价格成为买方的成本。
9。价值不是事实，而是对两者的估计：
in which it trades and the purpose of the valuation.
FRAMEWORK
Staff Draf t Feb 2011
IVSC 2011 13
6. For complex or large multi asset valuations, it is acceptable for the valuer to seek
Price, Cost and Value 7 -10
The Market 11 - 15
Market Activity 16 - 18
Market Participants 19 - 20
Entity Specific Factors 21 - 23
Aggregation 24 - 25
Basis of Value 26 - 29
framework should be considered and applied when following the individual standards
and valuation applications.
Valuation and Judgement
1. Applying the principles in these standards to specific situations will require the exercise
regard to the purpose of the valuation, the basis of value and any other assumptions
applicable to the valuation.
Independence and Objectivity
2. The process of valuation requires the valuer to make impartial judgements as to the
和估值应用。
评估和判断
1。将这些标准中的原则应用到具体情况中将需要练习.
判断。这种判断必须客观适用，不应用于
高估或低估的评估结果。行使审判时应具有
关于估值的目的、价值基础和其他假设
适用于估价。
独立性和客观性
2。评估过程需要评估机构作出公正的判断的
在得出结论时，对不同的事实数据或假设的信赖。
对于估值是可信的，重要的是，这些判断可以看出
of judgement. That judgement must be applied objectively and should not be used to
overstate or understate the valuation result. Judgement shall be exercised having
assistance from specialists in certain aspects of the overall assignment, providing this
is disclosed in the scope of work (see IVS 101 Scope of Work).
预期。如果有潜在的混乱或需要作出明确的区别
之间的替代含义，额外的话。
IVSC 2011 11
IVS Framework
Contents Paragraphs
Valuation and Judgement 1
Independence and Objectivity 2 - 4
Competence 5 - 6
valuation process so that the results can be seen to be free from bias. Where the
purpose of the valuation requires the valuer to have a speci fic status or disclosures
They do not include regulations on the relationship between those commissioning
valuations and those undertaking them, as matters relating to the conduct and ethical
nevertheless a fundamental expectation that appropriate controls and procedures are
in place to ensure the necessary degree of independence and objectivity in the
有了一个环境，促进透明度和使
主观因素对过程的影响。
三.许多州都有法律或法规，只允许某些人特别重视
各种用途的资产类别。此外，许多专业机构和
估值提供者有道德规范，需要识别和披露
潜在利益冲突。这些标准的目的是在国际
估价编制和报告的公认原则和定义。
他们不包括这些调试之间的关系的规定
估值和那些承担他们，作为有关的行为和道德
reliance to be given to different factual data or assumptions in arriving at a conclusion.
For a valuation to be credible, it is important that those judgements can be seen to
expectation that valuations are prepared by an individual or firm having the appropriate
technical skills, experience and knowledge of the subject of the valuation, the market
behaviour of valuers is for professional bodies or other bodies that have a regulatory
role over valuers.
4. While specific conduct rules for valuers are outside the scope of these standards, it is
The IVS Framework includes generally accepted valuation concepts, principles and
definitions upon which the International Valuation Standards are based. This
（a）交易所内货品及服务所需支付的最可能的价格，
b）拥有这些商品或服务的经济效wk.baidu.com的量度。
交换的价值是一个假设的价格和价值的假设.
估计是由估值的目的决定的。所有者的价值是
的利益，不会对一个特定的人或受益人估计
商品或服务。
10。这个词的估值可以用来指估计值（估值
）或参照编制估计值（估价行为）。在
这些标准一般应该从上下文中清楚的意思是
国际资产评估准则中文版
11变2011
IVS框架
内容的段落
估价和判断1
独立与客观性2 - 4
能力5 - 6
价格、成本和价值7 - 10
市场11 - 15
市场活动16 - 18
市场参与者19 - 20
实体特定因素21 - 23
聚集25 - 24
价值26 - 29的基础
市场价值30 - 35
交易成本36
投资价值38 - 37
Market Approach 55 - 58
Income Approach 59 - 62
Cost Approach 63 - 64
Methods of Application 65
Valuation Inputs 66 - 71
FRAMEWORK
Staff Draf t Feb 2011
IVSC 2011 12
Market Value 30 - 35
Transaction Costs 36
Investment Value 37 - 38
Fair Value 39 - 43
Special Value 44 - 48
Assumptions 49 - 52
Forced Sales 53 - 55
Valuation Approaches 56
公平值43 - 39
特别价值48 - 44
假设49 - 52
强制销售53 - 55
评估方法56
市场接近55 - 58
收入接近59 - 62
成本方法63 - 64
应用方法65
估值输入71 - 66
框架
Draf t月2011员工
12变2011
系统框架包括普遍接受的价值观念、原则和
国际估价标准的定义。这
框架应考虑和应用时，遵循个别标准
have been made in an envi ronment that promotes transparency and minimises the
influence of any subjective factors on the process.
3. Many states have laws or regulations that only allow certain persons to value particular
Price, Cost and Value
7. Price is the amount asked, offered or paid for a good or service. Because of the
financial capabilities, motivations or special interests of a given buyer or seller, the
能力
5。因为估值需要技巧和判断力的练习，这是一个根本
期望估值是由个人或公司有适当的准备
技术技能，经验和知识的评估，市场的主题
其中它的交易和估值的目的。
框架
Draf t月2011员工
13变2011
6。复杂或大型的多资产估值，对估价师寻求它是可以接受的
协助专家在某些方面的整体分配，提供这
在工作范围披露（见IVS 101工作范围）。
potential conflicts of interest. The purpose of these standards is to set internationally
recognised principles and definitions for the preparation and reporting of valuations.
confi rming the valuer抯 status to be made, the requirements are set out in the
appropriate standard.
Competence
5. Because valuation requires the exercise of skill and judgment, it is a fundamental
行为评估是专业机构或其他机构有监管
在评估的作用。
4。而具体的行为规则是估价师在这些标准的范围，它是
然而，一个基本的期望，适当的控制和程序
到位，以确保必要的独立性和客观性的程度
估值过程，使结果可以看出是免费的偏见。那里的
的评估目的需要评估师有一个具体的状态或披露
信心rming估价师抯状态进行，要求载于
classes of assets for various purposes. Additionally, many professional bodies and
valuation providers have ethical codes that require the identification and disclosure of
价格、成本和价值
7。价格是要求，提供或支付的好或服务的金额。因为这个
买方或卖方的财务能力、动机或特殊利益
付出的代价可能是不同的值，这可能归因于商品或
他人服务。
8。成本是创造或生产商品或服务所需的金额.。当那好
或服务已完成，其成本是一个事实。价格与成本有关，因为
为好或服务支付的价格成为买方的成本。
9。价值不是事实，而是对两者的估计：
in which it trades and the purpose of the valuation.
FRAMEWORK
Staff Draf t Feb 2011
IVSC 2011 13
6. For complex or large multi asset valuations, it is acceptable for the valuer to seek
Price, Cost and Value 7 -10
The Market 11 - 15
Market Activity 16 - 18
Market Participants 19 - 20
Entity Specific Factors 21 - 23
Aggregation 24 - 25
Basis of Value 26 - 29
framework should be considered and applied when following the individual standards
and valuation applications.
Valuation and Judgement
1. Applying the principles in these standards to specific situations will require the exercise
regard to the purpose of the valuation, the basis of value and any other assumptions
applicable to the valuation.
Independence and Objectivity
2. The process of valuation requires the valuer to make impartial judgements as to the
和估值应用。
评估和判断
1。将这些标准中的原则应用到具体情况中将需要练习.
判断。这种判断必须客观适用，不应用于
高估或低估的评估结果。行使审判时应具有
关于估值的目的、价值基础和其他假设
适用于估价。
独立性和客观性
2。评估过程需要评估机构作出公正的判断的
在得出结论时，对不同的事实数据或假设的信赖。
对于估值是可信的，重要的是，这些判断可以看出
of judgement. That judgement must be applied objectively and should not be used to
overstate or understate the valuation result. Judgement shall be exercised having
assistance from specialists in certain aspects of the overall assignment, providing this
is disclosed in the scope of work (see IVS 101 Scope of Work).
预期。如果有潜在的混乱或需要作出明确的区别
之间的替代含义，额外的话。
IVSC 2011 11
IVS Framework
Contents Paragraphs
Valuation and Judgement 1
Independence and Objectivity 2 - 4
Competence 5 - 6
valuation process so that the results can be seen to be free from bias. Where the
purpose of the valuation requires the valuer to have a speci fic status or disclosures
They do not include regulations on the relationship between those commissioning
valuations and those undertaking them, as matters relating to the conduct and ethical
nevertheless a fundamental expectation that appropriate controls and procedures are
in place to ensure the necessary degree of independence and objectivity in the
有了一个环境，促进透明度和使
主观因素对过程的影响。
三.许多州都有法律或法规，只允许某些人特别重视
各种用途的资产类别。此外，许多专业机构和
估值提供者有道德规范，需要识别和披露
潜在利益冲突。这些标准的目的是在国际
估价编制和报告的公认原则和定义。
他们不包括这些调试之间的关系的规定
估值和那些承担他们，作为有关的行为和道德
reliance to be given to different factual data or assumptions in arriving at a conclusion.
For a valuation to be credible, it is important that those judgements can be seen to
expectation that valuations are prepared by an individual or firm having the appropriate
technical skills, experience and knowledge of the subject of the valuation, the market
behaviour of valuers is for professional bodies or other bodies that have a regulatory
role over valuers.
4. While specific conduct rules for valuers are outside the scope of these standards, it is
The IVS Framework includes generally accepted valuation concepts, principles and
definitions upon which the International Valuation Standards are based. This
（a）交易所内货品及服务所需支付的最可能的价格，
b）拥有这些商品或服务的经济效wk.baidu.com的量度。
交换的价值是一个假设的价格和价值的假设.
估计是由估值的目的决定的。所有者的价值是
的利益，不会对一个特定的人或受益人估计
商品或服务。
10。这个词的估值可以用来指估计值（估值
）或参照编制估计值（估价行为）。在
这些标准一般应该从上下文中清楚的意思是
国际资产评估准则中文版
11变2011
IVS框架
内容的段落
估价和判断1
独立与客观性2 - 4
能力5 - 6
价格、成本和价值7 - 10
市场11 - 15
市场活动16 - 18
市场参与者19 - 20
实体特定因素21 - 23
聚集25 - 24
价值26 - 29的基础
市场价值30 - 35
交易成本36
投资价值38 - 37
Market Approach 55 - 58
Income Approach 59 - 62
Cost Approach 63 - 64
Methods of Application 65
Valuation Inputs 66 - 71
FRAMEWORK
Staff Draf t Feb 2011
IVSC 2011 12
Market Value 30 - 35
Transaction Costs 36
Investment Value 37 - 38
Fair Value 39 - 43
Special Value 44 - 48
Assumptions 49 - 52
Forced Sales 53 - 55
Valuation Approaches 56
公平值43 - 39
特别价值48 - 44
假设49 - 52
强制销售53 - 55
评估方法56
市场接近55 - 58
收入接近59 - 62
成本方法63 - 64
应用方法65
估值输入71 - 66
框架
Draf t月2011员工
12变2011
系统框架包括普遍接受的价值观念、原则和
国际估价标准的定义。这
框架应考虑和应用时，遵循个别标准
have been made in an envi ronment that promotes transparency and minimises the
influence of any subjective factors on the process.
3. Many states have laws or regulations that only allow certain persons to value particular
Price, Cost and Value
7. Price is the amount asked, offered or paid for a good or service. Because of the
financial capabilities, motivations or special interests of a given buyer or seller, the