1 thought on “1. What is the asset evaluation quasi -side framework system? What are the compositions? 2. Where does the professional ethics of asset appraisers include?”
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China's asset assessment standards include the following four levels:
The first level is the basic criteria for asset evaluation. The basic criteria for asset evaluation are the basic specifications of the asset evaluation business of various asset types and various evaluation purposes. Its standard content should not be distinguished by the category and evaluation purpose of the assets, but the capital standards that should be complied with in various asset evaluation business.
The second level is specific criteria for asset evaluation. The specific standards of asset evaluation are divided into two parts: procedural standards and professional standards. The procedure standard is about registered asset appraisers to fulfill the specifications of evaluation business and ensure the quality of assessment by fulfilling a certain professional procedure, including assessment agents, evaluation plans, evaluation work drafts, evaluation reports, etc. Professional guidelines are based on the characteristics of different assets, and regulate the practicing behavior of evaluations in different asset evaluation business. Professional standards include corporate value assessment standards, intangible asset evaluation standards, real estate assessment standards, and its equipment evaluation standards, jewelry jewelry art assessment standards, etc.
The third level is the asset evaluation guide. The asset evaluation guidelines include the evaluation business of specific assessment purposes, specific asset categories (refined), and the specifications of some important matters in the evaluation. The asset evaluation guidelines mainly regulate the business involving the main evaluation purpose in the Chinese asset evaluation industry, such as company registration, company shares operation, affiliated transactions, mortgage loans, non -performing asset disposal, legal proceedings, etc. Asset evaluation guidelines also include some specific asset category evaluation business, such as patents, trademarks, etc.
This level is asset evaluation guidance. Asset evaluation guidance is a guiding opinion on some specific issues in the asset evaluation business. This level is relatively flexible, and guidance will be proposed in time for new problems in the evaluation business. Some immature evaluation guidelines or specific evaluation standards can also be published as guidance and rises to specific criteria or guidelines.
Cario asset appraisers' professional ethics criteria include:
I: 1 is the professional moral behavior of registered asset appraisers, improve the professional ethics of registered asset appraisers, and maintain registered assets The professional image of the appraiser and formulate this standard.
The registered asset appraisers implement the asset evaluation business and shall comply with this standard.
It 3 3 registered asset appraisers execute other businesses related to value estimation, and can refer to this standard.
The registered asset appraisers shall guide business assistants and experts to comply with this standard.