第五条资产评估机构应当依法取得资产评估资格，遵守有关法律、法规、执业准则和执业规范。
Article 5 an asset appraisal institution shall, in accordance with the law, obtain the asset appraisal qualifications and shall abide by the relevant laws, regulations, practicing rules and norms.
共识性准则描述了作为一个执业人士所努力支持的行为。
The aspirational standards describe the conduct that we strive to uphold as practitioners.
强制性准则建立起了严格的要求，在某些情况下，限制或禁止了执业人士的行为。
The mandatory standards establish firm requirements, and in some cases, limit or prohibit practitioner behavior.
《国际评估准则》和美国《专业评估执业统一准则》对我国评估准则的制定思路、规划、总体定位等具有十分重要的借鉴意义。
IVS International Valuation standards and USPAP Uniform standards of Professional Appraisal Practice have enlightenment significance to the scheme and the orientation of China's own standards.
《国际评估准则》和美国《专业评估执业统一准则》对我国评估准则的制定思路、规划、总体定位等具有十分重要的借鉴意义。
IVS International Valuation standards and USPAP Uniform standards of Professional Appraisal Practice have enlightenment significance to the scheme and the orientation of China's own standards.
应用推荐