欧洲资产评估行业发展与近况  

The Latest Development of European Assets Appraisal Profession

机构地区：[1]中评协地方秘书长培训团

出　　处：《中国资产评估》2006年第8期40-44,共5页Appraisal Journal of China

摘　　要：Last year the China Appraisal Society organized an abroad study tour. The participants of the tour comes from various parts of the country and most of them have worked in appraisal profession for many years. They learned a lot from this study tour. This article briefed in several aspects: the birth of European appraisal profession; the legislation status of appraisal in selected countries; issues related to appraiser qualification in some countries; appraisal approaches.Last year the China Appraisal Society organized an abroad study tour. The participants of the tour comes from various parts of the country and most of them have worked in appraisal profession for many years. They learned a lot from this study tour. This article briefed in several aspects: the birth of European appraisal profession; the legislation status of appraisal in selected countries; issues related to appraiser qualification in some countries; appraisal approaches.

关 键 词：评估师 审计师 协会联合会 资产评估行业 资产评估业 评估指南 欧洲 收益法 收益现值法 国际财务报告准则 业务约定书 不动产评估 资产负债表 资金平衡表 评估业 近况 

分 类 号：F233[经济管理—会计学]