依据注册资产评估师所掌握资产基本情况,评估报告中陈述的事项是客观的。
According to the basic information of assets which are mastered by the certified public valuer, the matters stated in the evaluation report should be objective.
注册资产评估师执行资产评估业务,编制和出具评估报告,应当遵守本准则。
CPA should observe this rule when performing services of assets evaluation, making up and issuing evaluation report.
注册资产评估师应当清晰、准确地陈述评估报告内容,不得使用误导性的表述。
CPA should state the report clearly and accurately, and must not use misleading expression.
在经济损害赔偿责任的范围上,应当依据注册资产评估师所承担的义务性质进行区分。
The range of the responsibility of economic compensation for damage should be distinguished according to the obligation properties that cpv undertake.
注册资产评估师应当在评估报告中提供必要信息,使评估报告使用者能够合理理解评估结论。
CPA should provide necessary information in the evaluation report, so that report users can reasonably understand the conclusion of evaluation.
注册资产评估师是依法取得注册资产评估师证书且经过注册并接受委托从事评定估算业务的执业人员。
Certified Public Valuer (CPV) CPV are those people who obtain CPV's certificate and accept request so that to do evaluate and estimate the assets.
注册资产评估师是依法取得注册资产评估师证书且经过注册并接受委托从事评定估算业务的执业人员。
Certified Public Valuer (CPV) are those people who obtain CPV's certificate and accept request so that to do evaluate and estimate the assets.
注册资产评估师执行与价值估算相关的其他业务,出具价值分析报告或者其他专业意见,可以参照本准则。
CPA may refer to this rule when performing other services related to price estimation, issuing Value Analysis Report or other professional opinions.
对“制度和准则”中尚不明确的重要计提比例加以明确规定;专业资产评估师应对资产减值准备计提有所帮助;
Asset Devaluation Standard should be made to indicate the accurate implication of each judgment standard, to stipulate the imprecise important calculation ratio in institution and standard.
注册资产评估师执业资格考试是注册资产评估师执业资格制度的重要组成部分,也是评估业管理的重要组成部分。
The qualification examination of CPV (Certified Public Valuer) isan important composition of the practical qualification system of CPV, and themanagement of the valuation industry as well.
在对注册资产评估师过失的判定标准上采职业标准,具体适用上可结合评估行为准则、专家辅助人制度和当事人的约定标准。
The judge standard of the fault adopts job standard and combines evaluation behavior principle, expert assessor system and the party's agreement standard.
在对注册资产评估师过失的判定标准上采职业标准,具体适用上可结合评估行为准则、专家辅助人制度和当事人的约定标准。
The judge standard of the fault adopts job standard and combines evaluation behavior principle, expert assessor system and the party's agreement standard.
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