文献类型：期刊文章

作　　者：约翰·埃居[1] 陈明海[2]

机构地区：[1]国际评估准则委员会主席 [2]不详

出　　处：《中国资产评估》

年　　份：2005

期　　号：6

起止页码：20-20

语　　种：中文

收录情况：CSSCI、CSSCI2004_2005、NSSD、RWSKHX、ZGKJHX、普通刊

摘　　要：The development of the International Valuation Standards during the past five years has been extraordinary.What seemed improbably visionary a few years ago is now viewed as an essential and increasingly embedded part of the regulatory framework.A set of high quality and internationally accepted valuation standards has been produced.The process of convergence is well under way with an increasing number of countries adopting international valu-ation standards rather than maintaining or developing their own approach.

关 键 词：2005年  第七版  国际会计准则委员会  国际财务报告准则 国际评估准则委员会  信息披露体系 国际组织  价值概念  公允价值 序  制定  市场  

分 类 号：F233] G255.53]