have been made in an envi ronment that promotes transparency and minimises the
influence of any subjective factors on the process.
3. Many states have laws or regulations that only allow certain persons to value particular
classes of assets for various purposes. Additionally, many professional bodies and
valuation providers have ethical codes that require the identification and disclosure of
reliance 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 to
国际资产评估准则中文版
11变2011
IVS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 - 18Байду номын сангаас
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
Price, Cost and Value 7 -10
The Market 11 - 15
Market Activity 16 - 18
Market Participants 19 - 20
Entity Specific Factors 21 - 23
Aggregation 24 - 25
Basis of Value 26 - 29
potential conflicts of interest. The purpose of these standards is to set internationally
recognised principles and definitions for the preparation and reporting of valuations.
in which it trades and the purpose of the valuation.
FRAMEWORK
Staff Draf t Feb 2011
IVSC 2011 13
6. For complex or large multi asset valuations, it is acceptable for the valuer to seek
behaviour of valuers is for professional bodies or other bodies that have a regulatory
role over valuers.
4. While specific conduct rules for valuers are outside the scope of these standards, it is
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 11
IVS Framework
Contents Paragraphs
Valuation and Judgement 1
Independence and Objectivity 2 - 4
Competence 5 - 6
of judgement. That judgement must be applied objectively and should not be used to
overstate or understate the valuation result. Judgement shall be exercised having
Price, Cost and Value
7. Price is the amount asked, offered or paid for a good or service. Because of the
financial capabilities, motivations or special interests of a given buyer or seller, the
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
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
They do not include regulations on the relationship between those commissioning
valuations and those undertaking them, as matters relating to the conduct and ethical
framework should be considered and applied when following the individual standards
and valuation applications.
Valuation and Judgement
1. Applying the principles in these standards to specific situations will require the exercise
regard to the purpose of the valuation, the basis of value and any other assumptions
applicable to the valuation.
Independence and Objectivity
2. The process of valuation requires the valuer to make impartial judgements as to the
The IVS Framework includes generally accepted valuation concepts, principles and
definitions upon which the International Valuation Standards are based. This
assistance from specialists in certain aspects of the overall assignment, providing this
is disclosed in the scope of work (see IVS 101 Scope of Work).
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变2011
6。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）。
confi rming the valuer抯 status to be made, the requirements are set out in the
appropriate standard.
Competence
5. Because valuation requires the exercise of skill and judgment, it is a fundamental
Market Value 30 - 35
Transaction Costs 36
Investment Value 37 - 38
Fair Value 39 - 43
Special Value 44 - 48
Assumptions 49 - 52
Forced Sales 53 - 55
Valuation Approaches 56
nevertheless a fundamental expectation that appropriate controls and procedures are
in place to ensure the necessary degree of independence and objectivity in the
expectation that valuations are prepared by an individual or firm having the appropriate