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各省、自治区、直辖市、计划单列市资产评估协会(注册会计师协会):为规范注册资产评估师执行资产评估业务.维护社会公共利益和资产评估各方当事人合法权益,根据《资产评估准则——基本准则》.中国资产评估协会制定了《资产评估准则——评估报告》、《资产评估准则——评估程序》、《资产评估准则——业务约定书》、《资产评估准则——工作底稿》、《资产评估准则——机器设备》、《资产评估准则——不动产》和《资产评估价值类型指导意见》等7项资产评估准则,现予以发布,自2008年7月1日起施行。请各协会将上述资产评估准则转发评估机构,组织评估机构和注册资产评估师进行学习和培训,并将执行过程中发现的问题及时上报中国资产评估协会。2008年7月1日起,中国资产评估协会1999年发布的《资产评估业务约定书指南》、《资产评估计划指南》、《资产评估工作底稿指南》和《资产评估档案管理指南》(评协字[1999]53号)同时废止。附件:1.资产评估准则——评估报告2.资产评估准则——评估程序3.资产评估准则——业务约定书4.资产评估准则——工作底稿5.资产评估准则——机器设备6.资产评估准则——不动产7.资产评估价值类型指导意见2007年11月28日
Assets Appraisal Associations (CPA) of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: to carry out the assets appraisal business for the regulated appraiser of registered assets, safeguard social public interests and asset appraisals of the legitimate rights and interests of all parties involved, Guidelines. “China Assets Appraisal Association has formulated” Assets Evaluation Guidelines - Assessment Report “,” Assets Evaluation Guidelines - Assessment Procedures “,” Assets Evaluation Guidelines - Business Commitments “,” Asset Assessment Guidelines - Working Papers " The seven asset evaluation standards such as Asset Evaluation Criteria - Machinery and Equipment, Asset Evaluation Criteria - Real Estate and Guidance on the Types of Assets Valuation are hereby promulgated and will come into force on July 1, 2008. The associations are requested to forward the aforesaid asset evaluation criteria to the evaluation institutions, organization assessment agencies and registered asset appraisers for study and training, and timely report the problems discovered during the implementation to the China Association of Asset Appraisers. Since July 1, 2008, the Guidelines for Assets Appraisal Business Contract, Guidelines for Assets Appraisal Plans, Guidelines for Assets Evaluation Work Draft and Guidelines for Assets Valuation Management (1999) issued by China Assets Appraisal Association in 1999 Word [1999] 53) at the same time abolished. Annex: 1. Assets Assessment Criteria - Assessment Report 2. Assets Assessment Criteria - Assessment Procedures 3. Asset Assessment Criteria - Business Writings 4. Asset Assessment Guidelines - Working Papers 5. Asset Assessment Guidelines - Machinery and Equipment 6. Assets Valuation Guidelines - Real Estate 7. Valuation Types of Property Guidance Opinion November 28, 2007