功能性/经济性贬值及变现折扣的概念及运用浅析

An Analysis and Applications of the Concepts of Functional/Economic Obsolesce and Liquidation Discount

在评估实践中,部分资产评估专业人员对重置成本法评估中功能性贬值、经济性贬值的概念及形成背景了解不深刻,因此在评估应用上述概念时存在一些模糊。另外,对资产出售变现和财务报告目的下公允价值计量等评估过程中功能性贬值、经济性贬值与变现折扣之间的关系理解不充分,容易形成使用误区,本文通过对上述重要评估概念及之间的联系等方面进行了初步的分析和探讨。

It is frequently the event that some appraisers misunderstand the nature and background of functional obsolesce and economic obsolesce in the replacement cost method, thus therefore some ambiguities and misuses in the appraisal application occur. In addition, there are either fully understand about the relationship between functional obsolesce as well as economic obsolesce and liquidation discount in the valuation assignments, such as valuation for liquidation purpose and fair value measurement for financial reporting purposes. This paper provides a preliminary analysis and discussion regarding the similarities and differences between these appraisal deprecation concepts in order to set a reference for our appraisal colleagues. We expect it could be helpful to their practical appraisal operation.