未找到相关数据
全面认识价值类型的作用——国外评估界关于价值类型的认识及理论等问题论述的启发
被引：7
作者：
王诚军
陈明海
机构：
[1] 中国注册会计师协会
来源：
关键词：
价值类型;
概念;
定义;
思维形式;
非市场价值;
评估师;
评估协会;
英国皇家特许测量师学会;
评估业务;
评估界;
评估对象;
D O I：
暂无
中图分类号：
F233 [会计工作组织与制度];
学科分类号：
1202 ;
120201 ;
摘要：
By the relative views and materials, we found out that concept and theory of value types had becomethe basis of valuation standards and practice. Market value of IVS is being accepted and agreed,however, the concept of other than market has not been fully accepted. Purpose for dividing the valuetypes is to avoid the appraisal result of other than market value been misunderstood as market value byreport user, and guide correct understanding and rational usage of the valuation report.
引用
收藏
页码：37 / 40+5
页数：5
相关论文