This article gets more inspiration about how to design the system of standards by inspecting the framework and it＇s content of intangible asset appraisal standard, which is the first specific one issued by The Chines...This article gets more inspiration about how to design the system of standards by inspecting the framework and it＇s content of intangible asset appraisal standard, which is the first specific one issued by The Chinese Institute of Certified Public Accountants so far and puts forward proposal of the strategies of China assets appraisal development.展开更多
The purpose of this paper is to analyze the mistakes that are typically made in the choosing of current appraisal assessment methods for investment decisions. Aider research and comparison of three assessment methods,...The purpose of this paper is to analyze the mistakes that are typically made in the choosing of current appraisal assessment methods for investment decisions. Aider research and comparison of three assessment methods, the relationships among the objectives of valuation, valuation standards and appraisal means are established. Furthermore, the effects of the appraisal measures chosen are empirically analyzed.展开更多
文摘This article gets more inspiration about how to design the system of standards by inspecting the framework and it＇s content of intangible asset appraisal standard, which is the first specific one issued by The Chinese Institute of Certified Public Accountants so far and puts forward proposal of the strategies of China assets appraisal development.
文摘The purpose of this paper is to analyze the mistakes that are typically made in the choosing of current appraisal assessment methods for investment decisions. Aider research and comparison of three assessment methods, the relationships among the objectives of valuation, valuation standards and appraisal means are established. Furthermore, the effects of the appraisal measures chosen are empirically analyzed.
