Valuation Standards Under the Implementation Process of IFRS
Valuation Standards Under the Implementation Process of IFRS
参考文献43
-
1Adair, A., Dowien, M., McGreal, S., & Vos, G. (2005). European valuation practice: Theory and techniques. Oxon: Taylor & Francis.
-
2American Society of Appraisers [ASA]. (2009). ASA business valuation standards. Herndon: ASA.
-
3Baum, A., Crosby, N., Gallimore, P., Gray, A., & McAllister, P. (2000). The influence of valuers and valuations on the workings of the commercial investment property investment market. The Education Trusts of the Investment Property Forum, Jones Lang LaSalle and the Royal Institution of Chartered Surveyors.
-
4Bhojraj, S., & Lee, C. (2002). Who is my peer? A valuation-based approach to the selection of comparable firms. Journal of Accounting Research, 40, 407-439.
-
5Bolton, P., & Scharfstein, D. (1990). A theory of predation based on agency problems in financial contracting. American Economic Review, 80, 94-106.
-
6Canadian Institute of Chartered Business Valuators [CICBV]. (2009). CICBVpractice standards. CICBV.
-
7Dewatripont, M., & Tirole, J. (1994). A theory of debt and equity: Diversity of securities and manager-shareholder incongruence. Quarterly Journal of Economics, 109, 1027-1054.
-
8Dorchester Jr., J. D. (2004). Market value for financial reporting: The premise. The Appraisal Journal 72(1), 20-34.
-
9Dorchester Jr, J. D., & Vella, J. J. (2000). Valuation and the appraisal institute in a global economy: The European initiative. The Appraisal Journal 68(1), 72-85.
-
10Edge, J. A. (2001). The globalization of real estate appraisal: A European perspective. The Appraisal Journal, 69(1), 84-94.
-
1A ＂Valuation-Added＂ Approach[J].投资与合作,2006(11):101-101.
-
2国霁.首期注册价值分析师资格认证培训班举办[J].中国资产评估,2008(12):38-38.
-
3周叔敏.美国注册会计师之资产评估准则简析[J].资产与产权,2003(3):42-45.
-
4Jesus Timoteo Alvarez,Sonia A. Ferruz Gonzailez,Jesus Calzadilla Daguerre.Pricing and Valuation of Intangible Assets[J].Journal of Modern Accounting and Auditing,2012,8(12):1780-1788.
-
5陈慧选,吴持平,吴家华,白增森.应用地质统计法对土壤环境重金属最佳估值的研究[J].农业环境与发展,1994,11(3):19-22. 被引量：7
-
6黎煦,付强.我国国有企业经营者业绩评价的缺陷与对策[J].集团经济研究,2007(12X):5-5.
-
7Muliati Binti Aba Ibrahim,Hajah Fatimah Binti Bujang,Nero Madi,Aizimah Binti Abu Samah,Ummi Syarah Binti Ismai,Kamaruzaman Jusoff,Azlina Narawi.Value-relevance of accounting numbers for valuation[J].Journal of Modern Accounting and Auditing,2009,5(9):30-39.
-
8刘培堂,吴冲锋.Investor Protection,Ownership Structure and Corporate Valuation[J].Journal of Southwest Jiaotong University(English Edition),2007,15(1):55-58.
-
9国霁.张国春秘书长当选国际评估准则理事会管委会委员[J].中国资产评估,2015(2).
-
10Chanhda Hemmavanh,YE Yan-mei,WU Ci-fang,Ayumi Yoshida.Development of land valuation approach based on hedonic model--A case study of Vientiane capital city Laos[J].Chinese Business Review,2010,9(4):27-36. 被引量：1
