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 documents required to submit by companies planning to issuing securities;2)the requirements of truthfulness,accuracy and completeness of the documentation and assurance made by intermediary firms including appraisal firms;3)the constraints on the selling and buying of securities by the company’s appraisers and other relevant parts;4)requirements on insider trading and insider reports;5)restraints on fabrication of financial information.
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 documents required to submit by companies planning to issuing securities;2)the requirements of truthfulness,accuracy and completeness of the documentation and assurance made by intermediary firms including appraisal firms;3)the constraints on the selling and buying of securities by the company's appraisers and other relevant parts;4)requirements on insider trading and insider reports;5)restraints on fabrication of financial information.
出处
《中国资产评估》
2006年第6期21-23,共3页
Appraisal Journal of China
