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为保证资产交易合法公正进行,也为使企业各种财务报告中关于资产信息的揭示有客观的计价依据,香港测量师学会与英国皇家特许测量师学会香港分会联合制订并发布了《香港不动产评估指南》,就不动产的评估行为予以规范,并同时对资产评估人员的资格条件、执业行为提出了要求。一、不动产评估的目的、方法及评估师的资格(一)目的
In order to ensure the lawful fairness of the assets transactions and also provide an objective basis for disclosing the assets information in the various financial reports of the enterprises, the Hong Kong Institute of Surveyors and the Hong Kong Chapter of The Royal Institution of Chartered Surveyors jointly formulated and promulgated the Hong Kong Real Estate Appraisal Guide "on the real estate evaluation behavior to regulate, and at the same time the qualifications of asset appraisers, practice requirements put forward. First, the purpose of real estate assessment, assessment methods and qualifications (a) purpose