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第一章引言第一条为规范注册资产评估师的实物期权评估行为,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》,制定本指导意见。第二条本指导意见所称实物期权,是指附着于企
Chapter 1 Introduction Article 1 This Guideline is formulated in accordance with the “Asset Evaluation Criteria - Basic Standards” in order to standardize the real option evaluation of registered asset appraisers, safeguard the social public interests and assets and assess the legitimate rights and interests of all parties involved. Article 2 The term “real options” as mentioned in the present Guidance refers to attachments to enterprises