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1.
在评估实践中,有些资产需要再次进行资产评估,比如企业用于抵押贷款的资产,其初次抵押时需要进行资产评估以确定抵押物的抵押值,在抵押到期后贷款方如与放贷机构谈妥继续以该宗资产抵押同一笔贷款时,又需要对该宗资产的价值进行评估,相对于初次评估而言,可以称之为对该宗资产的再评估.  相似文献   

2.
在以财务报告为目的评估公允价值时,该公允价值可以是市场价值,也可以是资产评估中其他价值类型下的价值。在以财务报告为目的的无形资产减值测试评估中,根据该评估目的,其评估价值类型应当选择市场价值之外的价值类型,以反映无形资产作为企业整体资产的一部分时的存续状态和财务绩效。在无形资产减值测试评估中对未来现金流量折现而确定预期现金流量和折现率时,应考虑无形资产存续状态下的风险。  相似文献   

3.
近年来.有些政府部门、金融机构和其他组织.在选择资产评估公司提供评估服务的过程中,越来越多的采用招标方式.并且在评标中以价格作为重要依据,结果往往是报价最低者中标。采用招标的方式选择资产评估公司.尤其是“唯最低价是从”的选择标准.给资产评估市场正常秩序造成了很大的冲击和负面影响.也引起了资产评估师及其行业的极大关注和反响。采用招标的方式选择资产评估机构.既没有法律依据也不合乎国际惯例;更不适合评估业务的专业特点。  相似文献   

4.
《会计师》2017,(8)
以财务报告为目的的资产评估,就是将会计和资产评估两门学科有机结合,既能充分发挥资产评估在发现潜在价值方面的优势,提高财务报告的质量,又能有效拓展评估业务的实施范围,摆脱长期的行业发展困境。公允价值是连接财务报告和评估行为的有效基础。资产评估人员基于会计行业财务报告的特定需要,对企业内部的各项资产、负债等进行科学合理的分析,以实现财务报告的有效性。本文首先对以财务报告为目的的资产评估发展背景进行了界定,接着对我国以财务报告为目的的资产评估产生的原因进行了分析,最后对构建和强化我国以财务报告为目的的资产评估制度体系提出系统化建议。  相似文献   

5.
一、产成品评估相关规定 根据《资产评估准则一基本准则》的规定,注册资产评估师执行资产评估业务,应当根据评估目的等相关条件选择适当的价值类型.并对价值类型予以明确定义。当注册资产评估师执行企业价值评估时,如果定义企业价值类型为市场价值,则产成品评估的价值类型也应当被定义为市场价值。  相似文献   

6.
资产评估价值类型是指资产评估结果的价值属性及其表现形式.由于我国资产评估行业发展历史较短,对资产评估价值类型的认识和表述各有不同,目前理论界有四种分类方法.本文就我国评估行业曾经用过和正在使用的两种分类方法进行分析探讨,笔者认为两种分类方法结合起来有利于对资产评估价值类型的全面深入理解.  相似文献   

7.
我国当前评估实践中应用收益法存在的问题分析及对策   总被引:2,自引:1,他引:2  
成本法、市场法和收益法是国际通行的资产评估的三大方法.随着我国资产交易的日趋活跃,无形资产评估、企业价值评估的需求增长,过去应用成本法来评估这些资产的做法已经越来越不适应社会发展的需求,取而代之的是应用收益法来评估无形资产、企业价值.与之相应,社会各界日益关注收益法在评估过程中的应用.  相似文献   

8.
国外资产评估价值类型实用性分析   总被引:4,自引:0,他引:4  
文章对国际上关于市场价值的定义进行了历史和现实的分析,认为我国资产评估准则的价值类型的定义应方便于评估实践的应用,使评估报告清晰、明了、不被误导.  相似文献   

9.
在实际的资产评估业务承接中,评估人员可能遇到客户提出的一些限制性条件。评估人员在面对这些限制性条件时,应该如何应对,才能在评估准则和职业道德的要求下,正确的从事评估业务,合理的规避风险。文章就实际中可能遇到的一些情形进行了分析,为评估人员实际工作提供参考。  相似文献   

10.
胡晓明  陈阳 《财会学习》2014,(12):17-19
正随着政府连续出台了多部振兴文化产业的战略指导政策,文化企业的市场竞争力逐渐提高,资本市场也愈发关注文化资产价值评估活动。然而,文化资产评估理论发展的滞后导致了我国文化资产评估实践进程缓慢,进而影响到文化资产的市场价值判断。基于此,文章从文化资产市场交易的角度出发,探讨了文化资产评估对象的范围和界定等问题,并构建了文化资产评估方法体系和文化资产评估支持系统,为文化资产实现并提升自身价值提供借鉴。  相似文献   

11.
木风 《时代金融》2005,(12):8-9
<正>美国劳工节过后,飓风给美国市场造成的沉闷 气氛似乎缓和。原油和汽油价格有所回落、股市强劲 上涨、灾区部分炼油厂即将恢复生产。但美国专家警 告说,能源市场的不确定因素仍然很多,油价上行的 可能依然大于下降。  相似文献   

12.
郑子术 《银行家》2003,(12):110-111
三管齐下 美国银行监管部门主要有联邦储备银行(FED)、货币管理局(OCC)和存款保险公司(FDIC).如果银行是上市公司,还要接受证交会(SEC)的管理.联储主要用货币政策来引导银行业和整个经济金融活动,货币管理局主要对银行准入退出进行管理,存款保险公司主要就会员银行存款进行保险.前两者无须谈及,因为我国已把有关监管职能从中国人民银行分离出来成立了银监会.问题在于我国有无必要成立存款保险公司呢?回答是肯定的.  相似文献   

13.
李博洋 《银行家》2004,(4):92-93
欧洲人吹响“进军”号角 2004年2月4日,绿点金融公司的股东惊喜万分,因为在这一天,两家英国银行——汇丰控股和苏格兰皇家银行对于收购绿点金融都表示出浓厚的兴趣。投资者在预期合并成功的情况下报出高价,数小时内,绿点金融公司的股票暴涨10%,达到每股44.50美元。无独有偶,总部设在旧金山的普罗威登金融公司的丑闻曝光两天之后,普罗威登金融公司可能被英格兰巴克莱银行吞并的消息也随即传出。  相似文献   

14.
美国银行卡定价的演变   总被引:2,自引:0,他引:2  
  相似文献   

15.
We study whether foreign banks engaged in countercyclical lending in the United States during the 1990–1991, 2001, and 2007–2009 recessions. Aggregate lending by foreign banks increased in the 1990–91 recession and by domestic banks in the 2001 recession. Controlling for local GDP and unemployment, we show countercyclical lending by foreign branches in the 1990 recession and by foreign subsidiaries in the 2001 recession. In the 2008 recession, foreign branches and subsidiaries exhibited neither countercyclical nor procyclical lending. We conclude that foreign banks like domestic banks respond to local economic conditions; the foreign ownership is not a factor.  相似文献   

16.
17.
编者按:这篇文章所展现的,是借助一个青年学生的双眼看到的当前的美国,这位二十岁的孩子不仅看到了美国的表像,还透视了该国的文化深处,更可贵的是他还议论我们民族的所长所短.这样的好文章,不应当从读者的眼皮子底下溜掉.  相似文献   

18.
19.
In the opinion of some journalists and business leaders, Japan's preeminence in product quality is a direct consequence of lectures delivered 40 years ago in Tokyo by two Americans--W. Edwards Deming and Joseph M. Juran. According to Dr. Juran, this view is pure chauvinist nonsense. Despite the shoddiness of Japanese consumer goods before the war, the Japanese did have a quality tradition in the superb workmanship of certain ancient crafts and in the design and manufacture of their military hardware, which, at the outset of the war, was highly competitive with our own. It was just that the Japanese had never devoted engineering expertise, capital, or management attention to the quality of exportable consumer goods. The shock of losing the war changed that mind-set. When Dr. Juran first lectured in Japan in 1954, his audience consisted of 140 CEOs. He had given the very same lectures dozens of times in the United States, but never to top management. American CEOs concentrated their attention on financial reports. Quality was a discipline that they delegated to engineers and special quality departments. In Japan, senior executives took personal charge of managing for quality; trained their managers, engineers, and employees in quality methods; developed quality measurements; pursued quality change at a revolutionary pace; and kept at it year after year until, by the mid-1970s, Japan had passed the United States in quality manufacturing. The unsung heroes of the Japanese quality revolution were Japanese managers, not American experts. Now Dr. Juran sees the beginnings of a quality revolution in the United States as global competition drives managers to focus on their nondelegable responsibilities in quality management.  相似文献   

20.
Foreign official holdings of U.S. Treasuries increased from $400 billion in January 1994 to about $3 trillion in June 2010. Most of this growth is accounted for by a handful of emerging market economies that have been running large current account surpluses. These countries are channeling their savings through the official sector, which is then acquiring foreign exchange reserves. Any shift in policy to reduce their current account surpluses or dampen the rate of reserves accumulation would likely slow the pace of foreign official purchases of U.S. Treasuries. Would such a slowing of foreign official purchases of Treasury notes and bonds affect long-term Treasury yields? Most likely yes, and the effects appear to be large. By our estimates, if foreign official inflows into U.S. Treasuries were to decrease in a given month by $100 billion, 5-year Treasury rates would rise by about 40–60 basis points in the short run. But once we allow foreign private investors to react to the yield change induced by the shock to foreign official inflows, the long-run effect is about 20 basis points.  相似文献   

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