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1、 国际资产评估准则中文版11变2011IVS框架内容的段落估价和判断1独立与客观性2 - 4能力5 - 6价格、成本和价值7 - 10市场11 - 15市场活动16 - 18市场参与者19 - 20实体特定因素21 - 23聚集25 - 24价值26 - 29的基础市场价值30 - 35交易成本36投资价值38 - 37公平值43 - 39特别价值48 - 44假设49 - 52强制销售53 - 55评估方法56市场接近55 - 58收入接近59 - 62成本方法63 - 64应用方法65估值输入71 - 66框架Draf t月2011员工？12变2011系统框架包括普遍接受的价值观念、原则和
2、国际估价标准的定义。这框架应考虑和应用时，遵循个别标准和估值应用。评估和判断1。将这些标准中的原则应用到具体情况中将需要练习.判断。这种判断必须客观适用，不应用于高估或低估的评估结果。行使审判时应具有关于估值的目的、价值基础和其他假设适用于估价。独立性和客观性2。评估过程需要评估机构作出公正的判断的在得出结论时，对不同的事实数据或假设的信赖。对于估值是可信的，重要的是，这些判断可以看出有了一个环境，促进透明度和使主观因素对过程的影响。三.许多州都有法律或法规，只允许某些人特别重视各种用途的资产类别。此外，许多专业机构和估值提供者有道德规范，需要识别和披露潜在利益冲突。这些标准的目的是在国际估价
3、编制和报告的公认原则和定义。他们不包括这些调试之间的关系的规定估值和那些承担他们，作为有关的行为和道德行为评估是专业机构或其他机构有监管在评估的作用。4。而具体的行为规则是估价师在这些标准的范围，它是然而，一个基本的期望，适当的控制和程序到位，以确保必要的独立性和客观性的程度估值过程，使结果可以看出是免费的偏见。那里的的评估目的需要评估师有一个具体的状态或披露信心rming估价师抯状态进行，要求载于适当的标准。能力5。因为估值需要技巧和判断力的练习，这是一个根本期望估值是由个人或公司有适当的准备技术技能，经验和知识的评估，市场的主题其中它的交易和估值的目的。框架Draf t月2011员工？13
4、变20116。复杂或大型的多资产估值，对估价师寻求它是可以接受的协助专家在某些方面的整体分配，提供这在工作范围披露（见IVS 101工作范围）。价格、成本和价值7。价格是要求，提供或支付的好或服务的金额。因为这个买方或卖方的财务能力、动机或特殊利益付出的代价可能是不同的值，这可能归因于商品或他人服务。8。成本是创造或生产商品或服务所需的金额.。当那好或服务已完成，其成本是一个事实。价格与成本有关，因为为好或服务支付的价格成为买方的成本。9。价值不是事实，而是对两者的估计：（a）交易所内货品及服务所需支付的最可能的价格，b）拥有这些商品或服务的经济效益的量度。交换的价值是一个假设的价格和价值的假
5、设.估计是由估值的目的决定的。所有者的价值是的利益，不会对一个特定的人或受益人估计商品或服务。10。这个词的估值可以用来指估计值（估值）或参照编制估计值（估价行为）。在这些标准一般应该从上下文中清楚的意思是预期。如果有潜在的混乱或需要作出明确的区别之间的替代含义，额外的话。?IVSC 2011 11IVS FrameworkContents ParagraphsValuation and Judgement 1Independence and Objectivity 2 - 4Competence 5 - 6Price, Cost and Value 7 -10The Market 11 -
6、15Market Activity 16 - 18Market Participants 19 - 20Entity Specific Factors 21 - 23Aggregation 24 - 25Basis of Value 26 - 29Market Value 30 - 35Transaction Costs 36Investment Value 37 - 38Fair Value 39 - 43Special Value 44 - 48Assumptions 49 - 52Forced Sales 53 - 55Valuation Approaches 56Market Appr
7、oach 55 - 58Income Approach 59 - 62Cost Approach 63 - 64Methods of Application 65Valuation Inputs 66 - 71FRAMEWORKStaff Draf t Feb 2011?IVSC 2011 12The IVS Framework includes generally accepted valuation concepts, principles anddefinitions upon which the International Valuation Standards are based.
8、Thisframework should be considered and applied when following the individual standardsand valuation applications.Valuation and Judgement1. Applying the principles in these standards to specific situations will require the exerciseof judgement. That judgement must be applied objectively and should no
9、t be used tooverstate or understate the valuation result. Judgement shall be exercised havingregard to the purpose of the valuation, the basis of value and any other assumptionsapplicable to the valuation.Independence and Objectivity2. The process of valuation requires the valuer to make impartial j
10、udgements as to thereliance to be given to different factual data or assumptions in arriving at a conclusion.For a valuation to be credible, it is important that those judgements can be seen tohave been made in an envi ronment that promotes transparency and minimises theinfluence of any subjective f
11、actors on the process.3. Many states have laws or regulations that only allow certain persons to value particularclasses of assets for various purposes. Additionally, many professional bodies andvaluation providers have ethical codes that require the identification and disclosure ofpotential conflic
12、ts of interest. The purpose of these standards is to set internationallyrecognised principles and definitions for the preparation and reporting of valuations.They do not include regulations on the relationship between those commissioningvaluations and those undertaking them, as matters relating to t
13、he conduct and ethicalbehaviour of valuers is for professional bodies or other bodies that have a regulatoryrole over valuers.4. While specific conduct rules for valuers are outside the scope of these standards, it isnevertheless a fundamental expectation that appropriate controls and procedures are
14、in place to ensure the necessary degree of independence and objectivity in thevaluation process so that the results can be seen to be free from bias. Where thepurpose of the valuation requires the valuer to have a speci fic status or disclosuresconfi rming the valuer抯 status to be made, the requirem
15、ents are set out in theappropriate standard.Competence5. Because valuation requires the exercise of skill and judgment, it is a fundamentalexpectation that valuations are prepared by an individual or firm having the appropriatetechnical skills, experience and knowledge of the subject of the valuation, the marketin which it trades and the purpose of the valuation.FRAMEWORKStaff Draf t Feb 2011?IVSC 2011 136. For complex or large multi asset valuatio
