{"id":992,"date":"2021-01-25T00:00:00","date_gmt":"2021-01-25T00:00:00","guid":{"rendered":"https:\/\/moore-hong-kong.row.moore-global.com\/news\/valuation-review-for-financial-reporting\/"},"modified":"2025-12-22T07:27:27","modified_gmt":"2025-12-22T07:27:27","slug":"valuation-review-for-financial-reporting","status":"publish","type":"post","link":"https:\/\/www.moore.hk\/zh_hk\/news\/valuation-review-for-financial-reporting\/","title":{"rendered":"\u8ca1\u52d9\u5831\u544a\u7684\u4f30\u503c\u7b2c\u4e8c\u610f\u898b"},"content":{"rendered":"<p>\u81ea\u904e\u53bb\u6578\u5341\u5e74\u5168\u7403\u5316\u52a0\u901f\u767c\u5c55\u4ee5\u4f86\uff0c\u5168\u7403\u5546\u696d\u7d93\u71df\u74b0\u5883\u65e5\u8da8\u8907\u96dc\uff0c\u52a0\u4e0a\u73fe\u4eca\u65e5\u8da8\u56b4\u8b39\u7684\u8ca1\u52d9\u5831\u544a\u898f\u7ba1\u53ca\u7f70\u5247\uff0c\u4f30\u503c\u670d\u52d9\u7684\u9700\u6c42\u5927\u5e45\u589e\u52a0\u3002<\/p>\n<p>\u7576\u4e2d\u8ca1\u52d9\u5831\u544a\u4f7f\u7528\u8005\u4ea6\u5c0d\u4f30\u503c\u6216\u8a55\u4f30\u6e96\u5247\u7684\u8f49\u8b8a\u53ca\u63a1\u7d0d\u6709\u8457\u66f4\u6df1\u7684\u8a8d\u8b58\uff0c\u5176\u4e2d\u5305\u62ec\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\u6240\u5236\u5b9a\u7684\u5404\u9805\u6e96\u5247\uff0c\u5305\u62ec\u4f46\u4e0d\u9650\u65bc\u4ee5\u4e0b\u5404\u9805:<\/p>\n<ul>\n<li>\u9999\u6e2f\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u7b2c2\u865f 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value=\"5\">\u6240\u7528\u8cc7\u6599\u7684\u660e\u986f\u5145\u5206\u6027\u548c\u76f8\u95dc\u6027\uff1b<\/li>\n<li value=\"5\">\u6240\u7528\u65b9\u6cd5\u53ca\u6280\u8853\u662f\u5426\u9069\u7576\uff1b\u53ca<\/li>\n<li value=\"5\">\u6700\u7d42\u610f\u898b\u548c\u7d50\u8ad6\u662f\u5426\u9069\u7576\u548c\u5408\u7406<\/li>\n<\/ul>\n<p><strong>IVS - \u4f30\u503c\u5be9\u67e5<\/strong><br \/>\n\u5728\u904e\u53bb\u7684\u5341\u5e74\u88e1\uff0cIVSC\u548c\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u57fa\u91d1\u6703\u4e00\u76f4\u7dca\u5bc6\u5408\u4f5c\uff0c\u4ee5\u5be6\u73fe\u8ca1\u52d9\u5831\u544a\u4e2d\u516c\u5141\u50f9\u503c\u7684\u4e00\u81f4\u505a\u6cd5\u3002\u56e0\u6b64\uff0c\u7531IVSC\u767c\u4f48\u7684\u300a\u570b\u969b\u8a55\u4f30\u6e96\u5247\u300b(IVS)\u901a\u5e38\u88ab\u8a8d\u70ba\u662f\u6703\u8a08\u9818\u57df\uff0c\u6700\u5ee3\u6cdb\u63a1\u7528\u7684\u6e96\u5247\uff0c\u8a72\u6e96\u5247\u4e5f\u6982\u8ff0\u4e86\u8a55\u4f30\u5be9\u67e5\u7684\u4e00\u822c\u8981\u6c42\u3002<\/p>\n<p class=\"translation-block\">\u9996\u5148\uff0c\u300a\u570b\u969b\u8a55\u4f30\u6e96\u5247\u300b\u898f\u5b9a\uff0c\u4f30\u503c\u8986\u6838\u54e1\u4e5f\u5fc5\u9808\u662f\u4f30\u503c\u5e2b\u3002\u5b83\u5c07\u4f30\u50f9\u5e2b\u5b9a\u7fa9\u70ba\u300c\u5177\u6709\u5fc5\u8981\u7684\u8cc7\u683c\u3001\u80fd\u529b\u548c\u7d93\u9a57\uff0c\u4ee5\u5ba2\u89c0\u3001\u516c\u6b63\u548c\u52dd\u4efb\u7684\u65b9\u5f0f\u57f7\u884c\u4f30\u503c\u7684\u500b\u4eba\u3001\u5718\u9ad4\u6216\u516c\u53f8\u300d\u3002<\/p>\n<p>\u4e00\u500b\u5e38\u898b\u7684\u8aa4\u89e3\u662f\uff0c\u4f30\u503c\u8907\u6838\u54e1\u5728\u4f30\u503c\u5be9\u67e5\u671f\u9593\u5fc5\u9808\u63d0\u4f9b\u4ed6\u5011\u7684\u4f30\u503c\u7d50\u679c\u3002\u7136\u800c\uff0c\u6839\u64da IVS\uff0c\u4f30\u503c\u5be9\u95b1\u4e26\u7121\u5f37\u5236\u8981\u6c42\u63d0\u4f9b\u4f30\u503c\u7d50\u679c\u3002\u5728\u9019\u7a2e\u60c5\u6cc1\u4e0b\uff0c\u4f30\u503c\u8907\u6838\u54e1\u53ea\u9700\u5c31\u4f30\u503c\u65b9\u6cd5\u3001\u8f38\u5165\u6216\u50f9\u503c\u7d50\u8ad6\u767c\u8868\u610f\u898b\u3002\u56e0\u6b64\uff0c\u5be9\u95b1\u53ef\u8996\u4f5c\u70ba\u4f30\u503c\u7684\u67e5\u6838\uff0c\u4ee5\u53ca\u67e5\u6838\u4f30\u503c\u5e2b\u7684\u5c08\u696d\u77e5\u8b58\u3001\u7d93\u9a57\u53ca\u7368\u7acb\u6027\u3002\u7531\u65bc\u4f30\u503c\u7684\u4e0d\u78ba\u5b9a\u6027\uff0c\u5728\u6709\u4e9b\u60c5\u6cc1\u4e0b\uff0c\u5be9\u95b1\u54e1\u8a8d\u70ba\u4f30\u503c\u5df2\u5408\u7406\u5730\u9032\u884c\uff0c\u4f46\u82e5\u8981\u6c42\u5be9\u95b1\u54e1\u9032\u884c\u76f8\u540c\u7684\u4f30\u503c\uff0c\u4ed6\u5011\u63a1\u7528\u7684\u4f30\u503c\u5047\u8a2d\u53ef\u4ee5\u8207\u4f30\u503c\u5e2b\u7684\u505a\u6cd5\u6709\u6240\u51fa\u5165\u3002<\/p>\n<p>\u96d6\u7136\u4f30\u503c\u7d50\u679c\u4e0d\u9700\u8981\u767c\u8868\uff0c\u4f46\u4f30\u503c\u5be9\u95b1\u61c9\u6309\u7167\u300a\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u300b\u4e2d\u898f\u5b9a\u7684\u6240\u6709\u9069\u5408\u65bc\u6b64\u76ee\u7684\u7684\u539f\u5247\u9032\u884c\u3002\u8209\u4f8b\u4f86\u8aaa\uff0c\u300a\u570b\u969b\u8ca1\u52d9\u5831\u544a\u6e96\u5247\u300b\u5c31\u666e\u904d\u63a5\u53d7\u7684\u4f30\u503c\u65b9\u6cd5\u53ca\u539f\u5247\u4f5c\u51fa\u89e3\u91cb\uff0c\u4ee5\u53ca\u4f30\u503c\u5e2b\u5728\u57f7\u884c\u4efb\u52d9\u6642\u61c9\u9075\u5faa\u7684\u6307\u5f15\u53ca\u7a0b\u5f0f\u3002\u8a55\u5be9\u4eba\u54e1\u5728\u8a55\u5be9\u904e\u7a0b\u4e2d\u90fd\u61c9\u9075\u5faa\u9019\u4e9b\u8981\u6c42\u3002<\/p>\n<p>\u8a72\u5236\u5ea6\u4ea6\u5217\u660e\u4f30\u503c\u5be9\u95b1\u5831\u544a\u61c9\u6db5\u84cb\u7684\u4e00\u4e9b\u7bc4\u7587\uff0c\u5305\u62ec:<\/p>\n<ul>\n<li value=\"5\">\u6240\u9032\u884c\u7684\u5be9\u95b1\u7bc4\u570d\uff1b<\/li>\n<li value=\"5\">\u4f30\u503c\u6240\u4f9d\u64da\u7684\u8f38\u5165\u548c\u5047\u8a2d\uff1b<\/li>\n<li value=\"5\">\u8907\u6838\u54e1\u5c0d\u4f30\u503c\u7684\u7d50\u8ad6\uff0c\u5305\u62ec\u76f8\u95dc\u7684\u7406\u64da\u53ca\u652f\u6301\u7406\u7531\uff1b\u53ca<\/li>\n<li value=\"5\">\u4f30\u503c\u5831\u544a\u65e5\u671f\u3002<\/li>\n<\/ul>\n<p>\u7531\u65bc\u7368\u7acb\u4f30\u503c\u5be9\u95b1\u5728\u516c\u53f8\u8cc7\u7522\u53ca\u8ca0\u50b5\u5831\u544a\u7684\u5be9\u8a08\u904e\u7a0b\u53ca\u516c\u5141\u50f9\u503c\u4f30\u8a08\u4e2d\u7684\u5f71\u97ff\u529b\u8d8a\u4f86\u8d8a\u5927\uff0c\u76f8\u61c9\u7684\u884c\u696d\u6e96\u5247\u6b63\u5f15\u8d77\u6240\u6709\u4f30\u503c\u5e2b\u53ca\u5176\u4ed6\u884c\u696d\u5f9e\u696d\u54e1\u66f4\u591a\u95dc\u6ce8\u3002\u5c08\u696d\u5f9e\u696d\u4eba\u54e1\u61c9\u7d93\u5e38\u8003\u616e\u5411\u76f8\u95dc\u5c08\u696d\u9818\u57df\u7684\u5c08\u5bb6\u7372\u53d6\u984d\u5916\u7684\u5fc5\u8981\u4fdd\u8b49\u3002<\/p>\n<p><strong>\u5927\u83ef\u570b\u969b-\u4f30\u503c\u5be9\u67e5<\/strong><br \/>\n\u5927\u83ef\u570b\u969b\u4ea4\u6613\u8aee\u8a62\u670d\u52d9\u6709\u9650\u516c\u53f8\u5728\u9032\u884c\u4f01\u696d\u8a55\u4f30\u548c\u4f30\u503c\u5be9\u67e5\uff0c\u4ee5\u53ca\u7121\u5f62\u8cc7\u7522\u8a55\u4f30\u548c\u4f30\u503c\u5be9\u67e5(\u5982\u5546\u6a19\u3001\u5c08\u5229\u3001\u5ba2\u6236\u95dc\u4fc2)\u65b9\u9762\u5177\u6709\u8c50\u5bcc\u7684\u7d93\u9a57\uff0c\u6d89\u53ca\u884c\u696d\u9818\u57df\u5ee3\u6cdb\uff0c\u5305\u62ec\u4f46\u4e0d\u9650\u65bc\u81ea\u7136\u8cc7\u6e90\u3001\u8cc7\u8a0a\u6280\u8853\u3001\u751f\u7269\u8cc7\u7522\u3001\u91d1\u878d\u670d\u52d9\u3001\u88fd\u9020\u696d\u3001\u96f6\u552e\u696d\u3001\u4ee5\u53ca\u623f\u5730\u7522\u7269\u696d\u3002 \u4e0d\u540c\u7684\u5546\u696d\u4f01\u696d\u6709\u5404\u81ea\u7684\u9700\u6c42\uff0c\u6211\u5011\u6191\u85c9\u8c50\u5bcc\u7684\u884c\u696d\u77e5\u8b58\uff0c\u78ba\u5b9a\u9069\u5408\u60a8\u9700\u6c42\u7684\u6b63\u78ba\u65b9\u6cd5\u3002<\/p>\n<p>\u6b64\u5916,\u6211\u5011\u7684\u5de5\u4f5c\u9084\u5305\u62ec\u623f\u5730\u7522\u548c\u7269\u696d\u8a55\u4f30\uff0c\u4ee5\u53ca\u91d1\u878d\u5de5\u5177\u76f8\u95dc\u7684\u8a55\u4f30\u548c\u8a55\u4f30\u5be9\u67e5\uff0c\u5982\u80a1\u7968\u671f\u6b0a\u3001\u53ef\u8f49\u63db\u50b5\u5238\u3001\u5229\u7387\u884d\u751f\u54c1\u3001\u6389\u671f\u3001\u770b\u6f32\/\u770b\u8dcc\u671f\u6b0a\u3001\u9810\u671f\u4fe1\u7528\u640d\u5931\u3001\u4fe1\u7528\u8a55\u7d1a\u5206\u6790\u7b49\u3002\u6211\u5011\u6642\u523b\u7dca\u8cbc\u4f30\u503c\u884c\u696d\u7684\u6700\u65b0\u5be6\u8e10\u548c\u7814\u7a76\uff0c\u4e26\u64da\u6b64\u958b\u767c\u6211\u5011\u7684\u4f30\u503c\u6a21\u578b\u548c\u4f30\u503c\u5de5\u5177\u3002<br \/>\n\u5982\u6b32\u77ad\u89e3\u66f4\u591a\u95dc\u65bc\u6211\u5011\u5982\u4f55\u5354\u52a9\u60a8\u7684\u8cc7\u8a0a\uff0c\u8acb\u806f\u7e6b\u6211\u5011\u7684\u8463\u4e8b <a href=\"https:\/\/www.moore.hk\/zh_hk\/people\/kenneth-ma\/\">\u99ac\u5fd7\u5805<\/a>.<\/p>\n<p><sub>\u8cc7\u6599\u4f86\u6e90:<br \/>\n1.\u570b\u969b\u4f30\u503c\u6e96\u5247\u7406\u4e8b\u6703\uff0c\u300c\u570b\u969b\u4f30\u503c\u6e96\u5247\u300d\u201c<br \/>\n2.\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703\uff0c\u300c\u9999\u6e2f\u5be9\u8a08\u6e96\u5247\u7b2c 620 \u865f - \u4f7f\u7528\u5c08\u5bb6\u7684\u5de5\u4f5c\u300d\u3002\u201c<br \/>\n3.\u570b\u969b\u4f30\u503c\u6e96\u5247\u7406\u4e8b\u6703\uff0c\u300c\u4f30\u503c\u7684\u4e0d\u78ba\u5b9a\u6027 - \u5fb5\u6c42\u610f\u898b\u7a3f\u300d\u3002\u201c<br \/>\n4.\u570b\u969b\u4f30\u503c\u6e96\u5247\u7406\u4e8b\u6703\uff0c\u300c\u5728\u5e02\u5834\u52d5\u76ea\u6642\u8655\u7406\u4f30\u503c\u7684\u4e0d\u78ba\u5b9a\u6027\u300d\u3002\u201c<\/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 v27.2 - 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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