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- \u4ee5\u80a1\u4efd\u4e3a\u57fa\u7840\u7684\u652f\u4ed8\uff1b<\/li>\n<li>\u9999\u6e2f\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c 3 \u53f7--\u4e1a\u52a1\u5408\u5e76\uff1b<\/li>\n<li>\u9999\u6e2f\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c 9 \u53f7--\u91d1\u878d\u5de5\u5177\uff1b<\/li>\n<li>\u9999\u6e2f\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c 13 \u53f7 - \u516c\u5e73\u4ef7\u503c\u8ba1\u91cf\uff1b<\/li>\n<li>\u9999\u6e2f\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c 16 \u53f7--\u79df\u8d41\uff1b<\/li>\n<li>\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u7b2c 2 \u53f7--\u5b58\u8d27\uff1b<\/li>\n<li>\u9999\u6e2f\u6703\u8a08\u6e96\u5247\u7b2c32\u865f - \u91d1\u878d\u5de5\u5177\u5217\u62a5\uff1b\u53ca<\/li>\n<li>\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u7b2c 36 \u53f7--\u8d44\u4ea7\u51cf\u503c\u3002<\/li>\n<\/ul>\n<p><strong><em>HKSA 620 - \u5229\u7528\u6838\u6570\u5e08\u7684\u4e13\u5bb6\u5de5\u4f5c<\/em><\/strong><br 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value=\"5\">\u6240\u7528\u8d44\u6599\u7684\u660e\u663e\u5145\u5206\u6027\u548c\u76f8\u5173\u6027\uff1b<\/li>\n<li value=\"5\">\u6240\u7528\u65b9\u6cd5\u53ca\u6280\u672f\u662f\u5426\u9002\u5f53\uff1b\u53ca<\/li>\n<li value=\"5\">\u6700\u7ec8\u610f\u89c1\u548c\u7ed3\u8bba\u662f\u5426\u9002\u5f53\u548c\u5408\u7406<\/li>\n<\/ul>\n<p><strong>IVS - \u4f30\u503c\u5ba1\u67e5<\/strong><br \/>\n\u5728\u8fc7\u53bb\u7684\u5341\u5e74\u91cc\uff0cIVSC\u548c\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u57fa\u91d1\u4f1a\u4e00\u76f4\u7d27\u5bc6\u5408\u4f5c\uff0c\u4ee5\u5b9e\u73b0\u8d22\u52a1\u62a5\u544a\u4e2d\u516c\u5141\u4ef7\u503c\u7684\u4e00\u81f4\u505a\u6cd5\u3002\u56e0\u6b64\uff0c\u7531IVSC\u53d1\u5e03\u7684\u300a\u56fd\u9645\u8bc4\u4f30\u51c6\u5219\u300b(IVS)\u901a\u5e38\u88ab\u8ba4\u4e3a\u662f\u4f1a\u8ba1\u9886\u57df\uff0c\u6700\u5e7f\u6cdb\u91c7\u7528\u7684\u51c6\u5219\uff0c\u8be5\u51c6\u5219\u4e5f\u6982\u8ff0\u4e86\u8bc4\u4f30\u5ba1\u67e5\u7684\u4e00\u822c\u8981\u6c42\u3002<\/p>\n<p class=\"translation-block\">\u9996\u5148\uff0c\u300a\u56fd\u9645\u8bc4\u4f30\u51c6\u5219\u300b\u89c4\u5b9a\uff0c\u4f30\u503c\u590d\u6838\u5458\u4e5f\u5fc5\u987b\u662f\u4f30\u503c\u5e08\u3002\u5b83\u5c06\u4f30\u4ef7\u5e08\u5b9a\u4e49\u4e3a\u300c\u5177\u6709\u5fc5\u8981\u7684\u8d44\u683c\u3001\u80fd\u529b\u548c\u7ecf\u9a8c\uff0c\u4ee5\u5ba2\u89c2\u3001\u516c\u6b63\u548c\u80dc\u4efb\u7684\u65b9\u5f0f\u6267\u884c\u4f30\u503c\u7684\u4e2a\u4eba\u3001\u56e2\u4f53\u6216\u516c\u53f8\u300d\u3002<\/p>\n<p>\u4e00\u4e2a\u5e38\u89c1\u7684\u8bef\u89e3\u662f\uff0c\u4f30\u503c\u590d\u6838\u5458\u5728\u4f30\u503c\u5ba1\u67e5\u671f\u95f4\u5fc5\u987b\u63d0\u4f9b\u4ed6\u4eec\u7684\u4f30\u503c\u7ed3\u679c\u3002\u7136\u800c\uff0c\u6839\u636e IVS\uff0c\u4f30\u503c\u5ba1\u9605\u5e76\u65e0\u5f3a\u5236\u8981\u6c42\u63d0\u4f9b\u4f30\u503c\u7ed3\u679c\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4f30\u503c\u590d\u6838\u5458\u53ea\u9700\u5c31\u4f30\u503c\u65b9\u6cd5\u3001\u8f93\u5165\u6216\u4ef7\u503c\u7ed3\u8bba\u53d1\u8868\u610f\u89c1\u3002\u56e0\u6b64\uff0c\u5ba1\u9605\u53ef\u89c6\u4f5c\u4e3a\u4f30\u503c\u7684\u67e5\u6838\uff0c\u4ee5\u53ca\u67e5\u6838\u4f30\u503c\u5e08\u7684\u4e13\u4e1a\u77e5\u8bc6\u3001\u7ecf\u9a8c\u53ca\u72ec\u7acb\u6027\u3002\u7531\u4e8e\u4f30\u503c\u7684\u4e0d\u786e\u5b9a\u6027\uff0c\u5728\u6709\u4e9b\u60c5\u51b5\u4e0b\uff0c\u5ba1\u9605\u5458\u8ba4\u4e3a\u4f30\u503c\u5df2\u5408\u7406\u5730\u8fdb\u884c\uff0c\u4f46\u82e5\u8981\u6c42\u5ba1\u9605\u5458\u8fdb\u884c\u76f8\u540c\u7684\u4f30\u503c\uff0c\u4ed6\u4eec\u91c7\u7528\u7684\u4f30\u503c\u5047\u8bbe\u53ef\u4ee5\u4e0e\u4f30\u503c\u5e08\u7684\u505a\u6cd5\u6709\u6240\u51fa\u5165\u3002<\/p>\n<p>\u867d\u7136\u4f30\u503c\u7ed3\u679c\u4e0d\u9700\u8981\u53d1\u8868\uff0c\u4f46\u4f30\u503c\u5ba1\u9605\u5e94\u6309\u7167\u300a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u300b\u4e2d\u89c4\u5b9a\u7684\u6240\u6709\u9002\u5408\u4e8e\u6b64\u76ee\u7684\u7684\u539f\u5219\u8fdb\u884c\u3002\u4e3e\u4f8b\u6765\u8bf4\uff0c\u300a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u300b\u5c31\u666e\u904d\u63a5\u53d7\u7684\u4f30\u503c\u65b9\u6cd5\u53ca\u539f\u5219\u4f5c\u51fa\u89e3\u91ca\uff0c\u4ee5\u53ca\u4f30\u503c\u5e08\u5728\u6267\u884c\u4efb\u52a1\u65f6\u5e94\u9075\u5faa\u7684\u6307\u5f15\u53ca\u7a0b\u5f0f\u3002\u8bc4\u5ba1\u4eba\u5458\u5728\u8bc4\u5ba1\u8fc7\u7a0b\u4e2d\u90fd\u5e94\u9075\u5faa\u8fd9\u4e9b\u8981\u6c42\u3002<\/p>\n<p>\u8be5\u5236\u5ea6\u4ea6\u5217\u660e\u4f30\u503c\u5ba1\u9605\u62a5\u544a\u5e94\u6db5\u76d6\u7684\u4e00\u4e9b\u8303\u7574\uff0c\u5305\u62ec:<\/p>\n<ul>\n<li value=\"5\">\u6240\u8fdb\u884c\u7684\u5ba1\u9605\u8303\u56f4\uff1b<\/li>\n<li value=\"5\">\u4f30\u503c\u6240\u4f9d\u636e\u7684\u8f93\u5165\u548c\u5047\u8bbe\uff1b<\/li>\n<li value=\"5\">\u590d\u6838\u5458\u5bf9\u4f30\u503c\u7684\u7ed3\u8bba\uff0c\u5305\u62ec\u76f8\u5173\u7684\u7406\u636e\u53ca\u652f\u6301\u7406\u7531\uff1b\u53ca<\/li>\n<li value=\"5\">\u4f30\u503c\u62a5\u544a\u65e5\u671f\u3002<\/li>\n<\/ul>\n<p>\u7531\u4e8e\u72ec\u7acb\u4f30\u503c\u5ba1\u9605\u5728\u516c\u53f8\u8d44\u4ea7\u53ca\u8d1f\u503a\u62a5\u544a\u7684\u5ba1\u8ba1\u8fc7\u7a0b\u53ca\u516c\u5141\u4ef7\u503c\u4f30\u8ba1\u4e2d\u7684\u5f71\u54cd\u529b\u8d8a\u6765\u8d8a\u5927\uff0c\u76f8\u5e94\u7684\u884c\u4e1a\u51c6\u5219\u6b63\u5f15\u8d77\u6240\u6709\u4f30\u503c\u5e08\u53ca\u5176\u4ed6\u884c\u4e1a\u4ece\u4e1a\u5458\u66f4\u591a\u5173\u6ce8\u3002\u4e13\u4e1a\u4ece\u4e1a\u4eba\u5458\u5e94\u7ecf\u5e38\u8003\u8651\u5411\u76f8\u5173\u4e13\u4e1a\u9886\u57df\u7684\u4e13\u5bb6\u83b7\u53d6\u989d\u5916\u7684\u5fc5\u8981\u4fdd\u8bc1\u3002<\/p>\n<p><strong>\u5927\u534e\u56fd\u9645-\u4f30\u503c\u5ba1\u67e5<\/strong><br \/>\n\u5927\u534e\u56fd\u9645\u4ea4\u6613\u54a8\u8be2\u670d\u52a1\u6709\u9650\u516c\u53f8\u5728\u8fdb\u884c\u4f01\u4e1a\u8bc4\u4f30\u548c\u4f30\u503c\u5ba1\u67e5\uff0c\u4ee5\u53ca\u65e0\u5f62\u8d44\u4ea7\u8bc4\u4f30\u548c\u4f30\u503c\u5ba1\u67e5(\u5982\u5546\u6807\u3001\u4e13\u5229\u3001\u5ba2\u6237\u5173\u7cfb)\u65b9\u9762\u5177\u6709\u4e30\u5bcc\u7684\u7ecf\u9a8c\uff0c\u6d89\u53ca\u884c\u4e1a\u9886\u57df\u5e7f\u6cdb\uff0c\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\u81ea\u7136\u8d44\u6e90\u3001\u8d44\u8baf\u6280\u672f\u3001\u751f\u7269\u8d44\u4ea7\u3001\u91d1\u878d\u670d\u52a1\u3001\u5236\u9020\u4e1a\u3001\u96f6\u552e\u4e1a\u3001\u4ee5\u53ca\u623f\u5730\u4ea7\u7269\u4e1a\u3002 \u4e0d\u540c\u7684\u5546\u4e1a\u4f01\u4e1a\u6709\u5404\u81ea\u7684\u9700\u6c42\uff0c\u6211\u4eec\u51ed\u501f\u4e30\u5bcc\u7684\u884c\u4e1a\u77e5\u8bc6\uff0c\u786e\u5b9a\u9002\u5408\u60a8\u9700\u6c42\u7684\u6b63\u786e\u65b9\u6cd5\u3002<\/p>\n<p>\u6b64\u5916,\u6211\u4eec\u7684\u5de5\u4f5c\u8fd8\u5305\u62ec\u623f\u5730\u4ea7\u548c\u7269\u4e1a\u8bc4\u4f30\uff0c\u4ee5\u53ca\u91d1\u878d\u5de5\u5177\u76f8\u5173\u7684\u8bc4\u4f30\u548c\u8bc4\u4f30\u5ba1\u67e5\uff0c\u5982\u80a1\u7968\u671f\u6743\u3001\u53ef\u8f6c\u6362\u503a\u5238\u3001\u5229\u7387\u884d\u751f\u54c1\u3001\u6389\u671f\u3001\u770b\u6da8\/\u770b\u8dcc\u671f\u6743\u3001\u9884\u671f\u4fe1\u7528\u635f\u5931\u3001\u4fe1\u7528\u8bc4\u7ea7\u5206\u6790\u7b49\u3002\u6211\u4eec\u65f6\u523b\u7d27\u8d34\u4f30\u503c\u884c\u4e1a\u7684\u6700\u65b0\u5b9e\u8df5\u548c\u7814\u7a76\uff0c\u5e76\u636e\u6b64\u5f00\u53d1\u6211\u4eec\u7684\u4f30\u503c\u6a21\u578b\u548c\u4f30\u503c\u5de5\u5177\u3002<br \/>\n\u5982\u6b32\u4e86\u89e3\u66f4\u591a\u5173\u4e8e\u6211\u4eec\u5982\u4f55\u534f\u52a9\u60a8\u7684\u8d44\u8baf\uff0c\u8bf7\u8054\u7cfb\u6211\u4eec\u7684\u8463\u4e8b <a href=\"https:\/\/www.moore.hk\/zh\/people\/kenneth-ma\/\">\u9a6c\u5fd7\u575a<\/a>.<\/p>\n<p><sub>\u8d44\u6599\u6765\u6e90:<br \/>\n1.\u56fd\u9645\u4f30\u503c\u6807\u51c6\u7406\u4e8b\u4f1a\uff0c\u201c\u56fd\u9645\u4f30\u503c\u6807\u51c6\u201d\u3002\u201d<br \/>\n2.\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff0c\u201c\u9999\u6e2f\u5ba1\u8ba1\u51c6\u5219\u7b2c 620 \u53f7--\u4f7f\u7528\u4e13\u5bb6\u7684\u5de5\u4f5c\u201d\u3002\u201d<br \/>\n3.\u56fd\u9645\u4f30\u503c\u6807\u51c6\u7406\u4e8b\u4f1a\uff0c\u201c\u4f30\u503c\u7684\u4e0d\u786e\u5b9a\u6027--\u5f81\u6c42\u610f\u89c1\u7a3f\u201d\u3002\u201d<br \/>\n4.\u56fd\u9645\u4f30\u503c\u6807\u51c6\u7406\u4e8b\u4f1a\uff0c\u201c\u5904\u7406\u5e02\u573a\u52a8\u8361\u65f6\u671f\u4f30\u503c\u7684\u4e0d\u786e\u5b9a\u6027\u201d\u3002\u201d<\/sub><br \/>\n\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>Ever since globalisation gained acceleration over the past decades, demand for valuation services has been growing significantly as the global business operating environment becomes more complicated so as the increasingly stringent financial reporting regulation nowadays. Financial report users have also become more cognizant of valuation or assessment requirements changes and adoption, especially those give rise [&hellip;]<\/p>\n","protected":false},"author":39,"featured_media":993,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[33],"tags":[],"location":[],"class_list":["post-992","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-transaction-valuation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Valuation Review for Financial Reporting - Moore Hong Kong<\/title>\n<meta name=\"description\" content=\"As an independent valuation review has been taking \u00a0a more influential role\u00a0 in audit processes and fair value estimation of company asset and liabilities reporting, the corresponding industry standards is gaining more detailed attention from all valuers and other industry practitioners. 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