中国评估行业在未来几年将面临国际评估准则趋同的机遇和挑战。本文认为,国际评估准则趋同的过程是一场博弈,中国《资产评估法》即将出台,海外投资不断扩大,将推动评估行业的国际化进程,同时,中国评估行业也需要增加国际话语权,提升理...中国评估行业在未来几年将面临国际评估准则趋同的机遇和挑战。本文认为,国际评估准则趋同的过程是一场博弈,中国《资产评估法》即将出台,海外投资不断扩大,将推动评估行业的国际化进程,同时,中国评估行业也需要增加国际话语权,提升理论研究水平。TSINGHUA FINANCIAL REVIEW November 20142014年10月,包括中国资产评估协会在内的19家国际评估专业组织联合签署了国际评估准则"采用和趋同"谅解备忘录,签字方表示用3年时间来实现"要么采用国际评估准则(IVS),展开更多
The development of the International Valuation Standards during the past five years has been extraordinary.What seemed improbably visionary a few years ago is now viewed as an essential and increasingly embedded part ...The development of the International Valuation Standards during the past five years has been extraordinary.What seemed improbably visionary a few years ago is now viewed as an essential and increasingly embedded part of the regulatory framework.A set of high quality and internationally accepted valuation standards has been produced.The process of convergence is well under way with an increasing number of countries adopting international valu-ation standards rather than maintaining or developing their own approach.展开更多
文摘中国评估行业在未来几年将面临国际评估准则趋同的机遇和挑战。本文认为,国际评估准则趋同的过程是一场博弈,中国《资产评估法》即将出台,海外投资不断扩大,将推动评估行业的国际化进程,同时,中国评估行业也需要增加国际话语权,提升理论研究水平。TSINGHUA FINANCIAL REVIEW November 20142014年10月,包括中国资产评估协会在内的19家国际评估专业组织联合签署了国际评估准则"采用和趋同"谅解备忘录,签字方表示用3年时间来实现"要么采用国际评估准则(IVS),
文摘The development of the International Valuation Standards during the past five years has been extraordinary.What seemed improbably visionary a few years ago is now viewed as an essential and increasingly embedded part of the regulatory framework.A set of high quality and internationally accepted valuation standards has been produced.The process of convergence is well under way with an increasing number of countries adopting international valu-ation standards rather than maintaining or developing their own approach.