《资产评估准则—珠宝首饰（Assets valuation standards - Jewelry）.doc》由会员分享，可在线阅读，更多相关《资产评估准则—珠宝首饰（Assets valuation standards - Jewelry）.doc（9页珍藏版）》请在三一文库上搜索。
1、资产评估准则珠宝首饰（Assets valuation standards - Jewelry）Assets valuation standards - JewelryChapter I General ProvisionsArticle 1 in order to regulate the CPV (jewelry) executive jewelry appraisal business behavior, safeguard the legitimate rights and interests of the public interests and the parties accord
2、ing to the asset evaluation, asset appraisal standard basic standard, this standard is formulated.Second as mentioned in the present Standards refers to jewelry, jade jewelry and / or for raw materials, semi-finished products and manufactured goods made of precious metal jewelry.Third as mentioned i
3、n the present standards of jewelry appraisal, refers to CPV (jewelry) according to the relevant laws, regulations and asset appraisal standards, based on the analysis of classification of jewelry, jewelry to analyze and estimate the value and behavior and process of professional opinion.Fourth certi
4、fied asset appraisers (jewelry) executive jewelry appraisal business, shall comply with this code.Fifth certified asset appraisers (jewelry) to estimate the execution and other business related jewelry value, can refer to this rule.Chapter second basic requirementsThe sixth is engaged in business of
5、 jewelry appraisal assets assessment agencies shall be issued with the asset appraisal qualification certificate and marked jewelry art assessment in the scope of business in the financial sector. The evaluation report signed jewelry staff shall have Chinese registeredvaluer (jewelry) certificate.Se
6、venth certified asset appraisers (jewelry) executive jewelry appraisal business, shall comply with the relevant laws and regulations, assets appraisal basic standards and related jewelry of the national standards, and consider other relevant provisions of the evaluation criteria.Eighth certified ass
7、et appraisers (jewelry) executive jewelry appraisal business, shall have the corresponding professional competence. When the lack of relevant professional knowledge and experience in a particular business required for execution, can hire experts to assist the work of rationality, but necessary measu
8、res shall be taken to assure the work of experts and experts, responsible for the work.Ninth certified asset appraisers (jewelry) executive jewelry appraisal business, should be conscientious and maintain proper occupation cautious, not to the pre-set value as the appraisal conclusion.The third chap
9、ter of the operating requirementsTenth certified asset appraisers (jewelry) executive jewelry appraisal business, should make clear the object of evaluation, evaluation scope, evaluation purpose, evaluation, value types and evaluation report users.Eleventh certified asset appraisers (jewelry) execut
10、ive jewelry appraisal business, should be based on the asset assessment standards evaluation procedures, perform basic assessment procedures, combined with the specific circumstances of the jewelry appraisal business, establish and implement appropriate evaluation steps.Twelfth certified asset appra
11、isers (jewelry) executive jewelry appraisal business, shall carry out physical confirmation of jewelry, jewelry are clear.Thirteenth certified asset appraisers (jewelry) executive jewelry appraisal business, should pay attention to the assessment object ownership, request the principal or related pa
12、rties when ownership of jewelry making commitments.CPV (jewelry) should be ownership of relevant information to carry out the necessary inspection of jewelry.Fourteenth certified asset appraisers (jewelry) executive jewelry appraisal business, shall carry out the identification and quality grading o
13、f jewelry. In the classification of evaluation object, should adopt the corresponding national standards and industry standards. If there is no corresponding national and industry standard, can use the grading system of domestic and foreign jewelry industry in general, and explicitly stated in the a
14、ssessment report.CPV (jewelry) classification can be used in jewelry quality inspection institutions with qualification issued by the conclusion, but should be carried out to validate the conclusion.Fifteenth certified asset appraisers (jewelry) executive jewelry appraisal business, should be aware
15、of the same jewelry in different market value may differ, and determine the appropriate market level according to the specific circumstances of the assessment object.Sixteenth certified asset appraisers (jewelry) should receive jewelry adappropriate market information and other relevant information,
16、 and make the necessary judgments for the authenticity and reliability.Seventeenth certified asset appraisers (jewelry) should according to the specific circumstances of the assessment object, a reasonable choice of collecting information content. Usually pay attention to the following aspects:(a) t
17、he history, status quo and related documents evaluation object;(two) the evaluation object evaluation and transaction;(three) the market price information and transactions of the same or similar jewelry;(four) the assessment object market supply and demand, scarcity and market prospect;(five) may af
18、fect the value of the macro economic situation of jewelry;(six) other related information.Eighteenth certified asset appraisers (jewelry) executive jewelry appraisal business, should consider the quality factors of jewelry and other factors affecting the value of evaluation object, such as the sourc
19、e (source), history, celebrity, famous brand, has production, scarcity, etc.Nineteenth certified asset appraisers (jewelry) executive jewelry appraisal business, can determine a reasonable evaluation hypothesis based on objective assessment and jewelry specific circumstances, and to disclose their i
20、nfluence on the evaluation conclusion.The fourth chapter evaluation methodTwentieth certified asset appraisers (jewelry) executive jewelry appraisal business, should be based on the assessment object, value types, data collection and other related conditions, analyzing the applicability of the basic
21、 method for evaluating the market method, cost method and income method of three kinds of assets, and the proper choice of assessment methods.Twenty-first certified asset appraisers (jewelry) market approach should be:(a) whether there is open, active trading market, whether can obtain a sufficient
22、number of comparable sales data, and the reliability of the data;(two) collect the evaluation object previous transaction information, the same or similar jewelry market information;(three) determine the number of the same or similar jewelry as reference, fully consider the factors of value comparab
23、ility;(four) according to the specific circumstances of the assessment object, determine the basis can be used to evaluate the appropriate trading market;(five) according to the difference between the evaluation object and the reference object, differences and market level, market conditions and oth
24、er factors, analysis of adjustment of the same or similar jewelry trading information and related data.Twenty-second certified asset appraisers (jewelry) cost method is used, it should be:(a) analysis assessed whether it can be copied, jewelry can reproduction and other factors, considering the appl
25、icability of cost method;(two) to determine the reasonable elements of the replacement cost, clear the replacement cost of jewelry including material cost, production cost, relevant taxes, reasonable profit and other expenses;(three) the appropriate choice of type of replacement cost, the replacemen
26、t cost and replacement cost recovery;(four) determine the substantial depreciation and economic depreciation and functional devaluation.Twenty-third certified asset appraisers (jewelry) using the income method, it should be:(a) clear jewelry and less use of income method of assessment. The income me
27、thod is usually only used for rental, exhibition continued business activities, with independent profitability or profitability can quantify the jewelry appraisal business;(two) to determine a reasonable return period, a reasonable forecast of future income;(three) to determine the discount rate rea
28、sonably;(four) analysis of the lease and other legal documents to assess the impact of the value of content objects may have.Twenty-fourth certified asset appraisers (jewelry) of many evaluation methods based on a variety of jewelry, should be obtained preliminary assessment of the conclusions of th
29、e analysis, to form a reasonable evaluation conclusion.The fifth chapter disclosure requirementsTwenty-fifth certified asset appraisers (jewelry) executive jewelry appraisal business, shall perform the necessary assessment procedures, assessment report assessment report according to asset assessment
30、 standards, fully disclose the necessary information in the evaluation report, the evaluation report for users can reasonably understand the evaluation conclusion.Twenty-sixth certified asset appraisers (jewelry) in the assessment report should reflect the characteristics of jewelry, jewelry apprais
31、al. Usually includes the following:(a) to properly describe the assessment object, objective and value with distinguishing characteristics of features including jewelry. Should be based on the specific situation characteristics and evaluation of business evaluation object, determine the need to desc
32、ribe the contents of the key features and highlights value conclusion.(two) the definition and value types of jewelry appraisal.(three) evaluation program implementation process description, should reflect the real investigation and classification for jewelry etc.(four) jewelry is pledged and other
33、restrictions.The twenty-seventh assessment report shall disclose the assumptions directly affect the conclusions of the assessment or restricted conditions, and illustrate their impact on the value of the.Twenty-eighth certified asset appraisers (jewelry) according to the nature of business evaluation,