At the second part, the text introduces the concept, kind, purpose and function of the assets valuation standards.

第二部分介绍了资产评估准则的概念、性质、目的和作用。

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Under this background, the changes of IPO underpricing degree and investors valuation standards are worthy to research.

在此背景下，IPO抑价程度的变动和投资者估值标准是否变化值得探讨。

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In addition, the study also finds that the non-tradable share reform has been impacting the investor's valuation standards.

此外，本文研究还显示，股权分置对于投资者行为及其估值标准有基本而重要的影响。

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They conclude that their inconsistent approach to risk assessment and asset valuation was consistent with industry standards.

FORBES: J.P. Morgan Did Not Learn Any Lessons From 2008

In addition to a system of unrestricted convertibility between the dollar and gold, Lehrman also outlines banking reform which would insist that financial institutions reestablish their role as fiduciaries through improved liquidity standards using fair market valuation and quarterly stress tests.

FORBES: Recreating A Real Gold Standard

Differences in accounting standards often explain away some differences in valuation between U.S. and foreign stocks.

FORBES: Magazine Article