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第39号准则为公允价值计量方式在实务中的应用提供了理论基础,准则中关于估值方法的规范对PE(私募股权投资)行业有着重要的指导意义。本文重点探讨如何将估值技术在PE行业中应用。
The standard No. 39 provides the theoretical basis for the application of the fair value measurement method in practice. The norms of the valuation method in the guidelines have important guiding significance for the PE (private equity investment) industry. This article focuses on how to apply valuation techniques in the PE industry.