估值分析师对管理层预期财务信息的使用——美国评估师协会企业价值评估委员会3号专题白皮书  

The Use of Management's Prospective Financial Information by a Valuation Analyst--American Society of Appraisers Business Valuation Committee Special Topics Paper#3

作　　者：王少豪(译) Wang Shao hao

机构地区：[1]不详

出　　处：《中国资产评估》2023年第5期66-69,共4页Appraisal Journal of China

摘　　要：根据美国注册会计师协会(AICPA)专业标准,财务预测是指尽责任方最所能得到的知识和最大的信心,呈现出来的预期财务报表,反映了企业期望的财务状况、经营成果和现金流量。财务预测是基于责任方的假设,反映其预期存在的条件和它期望采取行动的过程。为了让估值分析师能够客观地执行价值分析,分析师必须判断管理层的预期财务信息是否合理,以及在价值分析中是否可以依赖。本白皮书将重点介绍在使用管理层的预测财务信息时估值分析师的作用,以及为价值分析建议提供一些有用的分析工具。American Society of Appraisers Business Valuation Committee Special Topics Paper#3 The Use of Management's Prospective Financial Information by a Valuation Analyst According to AICPA Professional Standards:AT Section 301 Financial Forecasts and Projections,"financial forecast is the prospective financial statements that present,to the best of the responsible party's knowledge and belief,an entity's expected financial position,results of operations,and cash flows.A financial forecast is based on the responsible party's assumptions reflecting the conditions it expects to exist and the course of action it expects to take."In order for a valuation analyst to objectively perform the valuation analysis,the analyst has to judge whether or not management's prospective financial information is reasonable and can be relied upon in the valuation analysis.This white paper will focus on the valuation analyst's role in using management's forecast financial information and suggest a few useful analytical tools available to the valuation analyst.

关 键 词：预期财务信息 财务预测 估值分析师 

分 类 号：F275[经济管理—企业管理]