第十二章 以财务报告为目的的评估指南(试行)》讲解推荐.ppt

第四十三条 注册资产评估师执行以财务报告为目的的评估业务，应当在评估报告中披露评估结论所受到的限制，并提醒委托方关注其对财务报告的影响。 第四十四条 评估报告应当披露本次与前次评估相同或类似资产或负债时采用的评估方法是否一致；当出现不一致时，应描述相应的变动并说明变动的原因。 第七章 附 则 第四十五条 本指南自2007年12月31日起施行 * THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS THANKS * * * After we have defined the relevant Value definition, we have to think about how we actual determine the Fair value of the assets. In SFAS 142 US-GAAP gives us a hierarchy of preferred methods for estimating fair value. Quoted market prices in active markets are the best evidence of fair value and shall be used as the basis for the measurement (e.g. market capitalization of a reporting unit). Multiples of earnings or revenue or a similar performance measure may be appropriate in determining the fair value of a reporting unit when the fair value of an entity that has comparable operations and economic characteristics is observable and the relevant multiples of the comparable entity are known. Cash flow estimates shall incorporate assumptions that market participants would use in their estimates of fair value . If information are not available cash flow estimates shall be based on reasonable and supportable assumptions by the entity (no entity specific measurement). Understanding the issues (2001), Vol. 3, Series 1, p. 5.; SFAS No. 142, par. 23-24. * 第十二章 以财务报告为目的的评估 《以财务报告为目的的评估指南》2007.11 以财务报告为目的的评估概述 以财务报告为目的评估定义： 第二条 本指南所称以财务报告为目的的评估，是指注册资产评估师基于企业会计准则或相关会计核算、披露要求，运用评估技术，对财务报告中各类资产和负债的公允价值或特定价值进行分析、估算，并发表专业意见的行为和过程。 《指南》规定的以财务报告为目的的评估，是基于企业会计准则或相关会计核算、披露要求，对财务报告中各类资产和负债的公允价值或特定价值进行的评估，不再限于特定的交易目的和其他与资产交易相关的经济行为。 基于非产权流转的资产评估业务，特别是以财务报告为目的的评估业务将会受到社会各界的关注并产生业务上的实际需求。 * 《指南》中规定对各类资产和负债特定价值的评估，表明以财务报告为目的的评估除涉及