摘要
The author picked up and made detailed interpretation on clauses that are relevant to valuation practice and the profession. The essay developed though following four ways: 1) the requirements when (CPAs, valuers etc.) identifying forbidden transactions; 2) the constraints on relevant parties (CPAs, valuers, etc.) taking manage- ment position in securities exchanges and securities companies; 3) requirements on appraisal firms who are employed by securities companies; 4) requirements and approval procedures concerning appraisal firms tak- ing engagements related to securities; 5) issues related to intermediary firms in government’s supervision on securities market; 6)responsibilities taken by intermediary firms when taking securities related engagements.
The author picked up and made detailed interpretation on clauses that are relevant to valuation practice and the profession. The essay developed though following four ways: 1) the requirements when (CPAs, valuers etc.) identifying forbidden transactions; 2) the constraints on relevant parties (CPAs, valuers, etc.) taking manage- ment position in securities exchanges and securities companies; 3) requirements on appraisal firms who are employed by securities companies; 4) requirements and approval procedures concerning appraisal firms tak- ing engagements related to securities; 5) issues related to intermediary firms in government's supervision on securities market; 6)responsibilities taken by intermediary firms when taking securities related engagements.
出处
《中国资产评估》
2006年第8期34-40,共7页
Appraisal Journal of China
