资产评估准则—珠宝首饰(asset valuation criteria jewelry)

资产评估准则—珠宝首饰(asset valuation criteria jewelry)

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时间:2018-08-04

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1、资产评估准则—珠宝首饰(Assetvaluationcriteriajewelry)GuidelinesforassetvaluationjewelryChapterIGeneralProvisionsArticle1inordertoregulatetheCPV(jewelry)executivejewelryappraisalbusinessbehavior,safeguardthelegitimaterightsandinterestsofthepublicinterestsandtheparties

2、accordingtothe"assetevaluation,assetappraisalstandardbasicstandard",thisstandardisformulated.Secondtheterm"jewelry"asmentionedinthesestandardsreferstotherawmaterials,semi-finishedproductsandfinishedproductsofpreciousmetals,suchasjewelry,jadeand/orjewelry.T

3、hirdasmentionedinthepresentstandardsofjewelryappraisal,referstoCPV(jewelry)accordingtotherelevantlaws,regulationsandassetappraisalstandards,basedontheanalysisofclassificationofjewelry,jewelrytoanalyzeandestimatethevalueandbehaviorandprocessofprofessionalop

4、inion.Thefourthcertifiedassetappraisers(jewelry)whocarryoutjewelryappraisalbusinessshallabidebythesestandards.Thefifthcertifiedassetappraisers(jewelry)performotherbusinessrelatedtojewelryvalueestimation,andmayrefertothesestandards.Thesecondchapter,basicreq

5、uirementsArticlesixththeassetsappraisalinstitutionengagedinthejewelryappraisalbusinessshallhavethecertificateofassetsappraisalissuedbythefinancialdepartmentandmarkedinthebusinessscopeofthejewelryartevaluation.Thepersonwhosignsthejewelryevaluationreportshal

6、lhavethecertificateofChinacertifiedassetAppraiser(jewelry).Seventhcertifiedassetappraisers(jewelry)executivejewelryappraisalbusiness,shallcomplywiththerelevantlawsandregulations,assetsappraisalbasicstandardsandrelatedjewelryofthenationalstandards,andconsid

7、erotherrelevantprovisionsoftheevaluationcriteria.EighthregisteredAssetAppraisers(jewelry)toperformjewelryappraisalbusiness,shouldhavethecorrespondingprofessionalcompetence.Whenthelackofrelevantprofessionalknowledgeandexperienceinaparticularbusinessrequired

8、forexecution,canhireexpertstoassisttheworkofrationality,butnecessarymeasuresshallbetakentoassuretheworkofexpertsandexperts,responsibleforthework.Ninthcertifiedassetappraisers(jewelry)whoperformjewelryappraisa

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