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为合理反映资产的会计入账价值,需要了解该资产的计量属性及计量特点。当资产符合以公允价值计量的要求,但当前不存在市场报价或市场报价难以反映其公允价值的情形下,这时就需要资产评估发挥作用。作为价值评估、价值鉴定的专业机构,资产评估机构能够熟练应用各种估值技术准确反映资产的公允价值,有效服务于会计计量。本文以某公司所持有的一家建筑工程公司股权为分析对象,研究在各种复杂条件下资产评估是如何利用其专业技术合理反映该资产的入账价值的。
In order to reasonably reflect the accounting value of an asset, it is necessary to know the measurement attributes and measurement characteristics of the asset. When the assets meet the requirements of the fair value measurement, but the current market price does not exist or the market price is difficult to reflect the fair value of the case, then the need for asset evaluation to play a role. As a professional institution of value assessment and value appraisal, asset appraisal institutions can skillfully apply various valuation techniques to accurately reflect the fair value of assets and effectively serve the accounting measurement. This article analyzes the equity of a construction company held by a company, and studies how the asset valuation reflects the recorded value of the asset with its professional technology under various complicated conditions.