评估机构以财务报告为目的的评估报告和估值报告分析
Analysis of Evaluation Reports and Valuation Reports by Evaluation Agencies for the Purpose of Financial Reporting
赵林1
作者信息
- 1. 北京中同华资产评估有限公司,北京100073
- 折叠
摘要
评估机构开展以财务报告为目的评估业务过程中,存在出具评估报告和估值报告的情形,有的机构和执业人员对估值报告的相关认知和理解还不够深入,甚至存在错误观点.本文从估值依据、估值程序、报告内容、估值方法和法律责任等五个方面对财务报告目的下评估报告和估值报告的异同进行分析,提示相关法律责任,为规范出具财务报告目的的估值报告提供参考.
Abstract
In the process of conducting evaluation business for financial reporting purposes,there are situations where valuation institutions issue appraisal reports and valuation reports. Some institutions and practitioners have insufficient understanding and interpretation of valuation reports,and even have erroneous views. This paper analyzes the similarities and differences between appraisal reports and valuation reports for financial reporting purposes from five aspects:valuation basis,valuation procedures,report content,valuation methods,and legal liability,and reminds the relevant legal responsibilities,providing reference for standardizing the issuance of valuation reports for financial reporting purposes.
关键词
财务报告目的/评估报告/估值报告/异同分析Key words
Financial reporting purposes/Appraisal report/Valuation report/Analysis of similarities and differences引用本文复制引用
出版年
2024
NETL
NSTL
万方数据