资产评估准则2012汇编

eliteshl

2012年1月
目 录
中国资产评估准则体系说明 ................................ ................................ ................... 1
资产评估准则体系图 ................................ ................................ ................................ ............................... 2
加强评估准则建设  ................................ ............................... 3
资产评估准则发布会宣读词................................ ................................ ................................ ................... 7
乘势而上，积极推进资产评估准则有效实施  —— 在全国资产评估准则培训班上的讲话........... 10
财政部关于实行资产评估准则有制度衔接问题的通知 ................................ ................................ . 28
基本准则 ................................................................ ................................ ................. 28
关于印发《资产评估准则 -- 基本准则 》和《资产评估职业道德基本准则 》的通知 ........ 28
资产评估准则  ----------基本准则 ................................ ................ 28
资产评估职业道德准则  —— 基本准则 ................................ ................................ ............................. 31
程序性具体准则 .............................................. ................................ ................................ ..... 33
资产评估准则  ——  评估报告 ................................ ................................ ................................ ............. 33
资产评估准则  —— 评估程序  .......... ................................ ................................ ............. 36
资产评估准则  —— 业务约定书  ................................ ................................ ................................ ......... 38
资产评估准则  —— 工作底稿 ................................ ................................ ................................ ............. 40
实体性具准则 ................................ ................................ ................................ ................................ ..... 42
资产评估准则  —— 机器设备 ................................ ................................ ................................ ............. 42
资产评估准则  —— 不动产 ................................ ................................ ................................ ................. 45
资产评估准则  —— 珠宝首饰 ................................ ................................ ................................ ............. 49
资产评估准则  —— 无形资产  ................................ ................................ ................................ ............. 53
资产评估指导意见 ................................ ................................ ................................ ................................ . 56
资产评估价值类型指导意见 ................................ ................................ ................................ ............. 56
注册资产评估师关对象法律权属指导意见  ................................ ................................ ......... 59
企业价值评估指导意见（试行） ................................ ................................ ................................ ..... 60
金融不良资产评估指导意见（试行）  ................................ ................................ ............................. 66
专利资产评估指导意见 ................................ ................................ ................................ ..................... 81
财政部发投资性房地产评估指导意见（试行）  ................................ ................................ ............. 85
著作权资产评估指导意见 .................... ................................ ................................ ................. 89
评估指南 ................................ ................................ ................. 93
以财务报告为目的评估指南（试行）  ................................ ................................ ......................... 93
企业国有资产评估报告指南  ................................ ................................ ................................ ............. 99
金融企业国有资产评估报告指南 ................................ ................................ ... 129
评估机构业务质量控制指南 ................................ ................................ ........... 166
中国资产评估准则 2012

资产评估其他相关规定  ................................ ................................ ................................ ....................... 174
中华人民共和国企业有资产法 ................................ ................................ ................................ ... 174
企业国有资产监督管理暂行条例  ................................ ................................ ................................ ... 183
国有资产评估管理办法 ................................ ................................ ................................ ................... 189
企业国有资产评估管理暂行办法  ................................ ................................ ................................ ... 192
关于加强企业国有资产评估管理工作问题的通知 ................................ ............................... 198
关于企业国有产权转让事项的通知 ................................ ................................ ....................... 199
行政单位国有资产管理暂办法  ................................ ................................ ................................ ... 202
金融企业国有资产评估监督管理暂行办法  ................................ ................................ ................... 207
关于金融企业国有资产评估监督管理问题的通知 ................................ ............................... 212
浙江省属企业国有资产评估管理暂行办法  ................................ ................................ ............... 215

ttbobo

感谢分享！

冬晨踏雪

感谢分享！

yashikaso

感谢分享！

coco0904

感谢分享！！！

qs168

不错的资料，学习一下