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各省、自治区、直辖市、计划单列市资产评估协会(注册会计师协会):为规范、指导注册资产评估师执行以财务报告为目的的评估业务,维护社会公共利益和资产评估各方当事人合法权益.根据《资产评估准则——基本准则》,中国资产评估协会在财政部有关司局的帮助和指导下,组织专家制定了《以财务报告为目的的评估指南(试行)》,现予以发布,自2007年12月31日起施行。
Assets Evaluation Associations (Institute of Certified Public Accountants) of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: To standardize and guide registered appraisers in carrying out appraisal business for the purpose of financial reporting and to safeguard social public interests and assets Assess the legitimate rights and interests of all parties involved. With the help and guidance of relevant departments of the Ministry of Finance, the China Assets Appraisal Association has formulated the Guidelines for the Assessment of Financial Reports (for Trial Implementation), which will be released as of 2007 December 31, the year shall come into force.