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In the evaluation of intangible assets of cultural enterprises, our evaluation report needs to disclose some contents of the evaluation project.
What exactly does that include? Let's take a look。
Article 41 When an asset appraiser performs the intangible assets appraisal of a cultural enterprise, he shall, after completing the necessary appraisal procedures,
The evaluation report shall be prepared in accordance with the Assets Evaluation Criteries-Evaluation Report, and properly disclosed, so that the users of the evaluation report can reasonably understand the evaluation conclusions。
Article 42 Asset appraisers perform intangible assets appraisal business of cultural enterprises,The process and basis for the identification of intangible assets shall be disclosed in the evaluation report.
It usually includes the process, method and conclusion of the investigation on the basic status, legal status, technical characteristics and economic characteristics of intangible assets。
Article 43 An asset appraiser shall perform the intangible assets appraisal business of a cultural enterprise.The evaluation report shall focus on disclosing the evaluation of intangible assets.
It usually includes the following:
(1) macroeconomic and regional economic conditions, policy factors and legal factors affecting the value of intangible assets;
(2) The current situation and future development prospects of the industries involved in intangible assets;
(3) Analysis of the business, financial and asset status of the enterprise involved in intangible assets;
(D) intangible assets evaluation and calculation basis, the source of important parameters;
(5) The assumptions and limitations of intangible assets evaluation;
(6) Intangible assets evaluation methods, including the selection of evaluation methods and reasons, application of evaluation methods and calculation process;
(7) Evaluation conclusion and analysis。