Analysis of Evaluation Reports and Valuation Reports by Evaluation Agencies for the Purpose of Financial Reporting
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.
Financial reporting purposesAppraisal reportValuation reportAnalysis of similarities and differences
NETL
NSTL
万方数据
