... 际评估准则 》, 以 及从属 于美国 评 估促进会( The Appraisal Foundation)的评估准则委员会 ( Appraisal Standard Board) 制定的《美国专业评估执业统一准则》( USPAP ) 都以专门的章节对无形资产评估进行了 相应的规范。
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国际评估准则委员会 IVSC ; International Valuation Standards Committee ; International Valuation Standards Board ; International Valuation Standards Council
根据此法,银行对债务人不断地做出评估和留意突发事件促使它们能比财务会计准则委员会更早分辨出坏账。
Under that method, Banks make ongoing assessments of debtors and watch for "triggering events" that force them to recognise bad debt earlier than the FASB's rules would require.
1999年11月,我主持的行为小组准则报导了经济金融委员会评估的271项措施,其中有66项是有害的。
IN November 1999, the Code of Conduct Group, which I chair, reported to ECOFIN on its assessment of 271 measures, 66 of which it had found to be harmful.
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