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Valuation services(估值服务)是什么_2021年ACCA考试AA知识点

来源:东奥会计在线责编:杨柳2021-02-19 19:25:51

无论什么时候,都要鼓励自己,对自己给予充分的肯定,不要轻易被挫折和困难击败,坚持才会胜利。东奥小编今天继续为大家整理了ACCA考试AA科目知识点,赶快来看一下吧。

估值服务_2021年ACCA考试AA知识点

【内容导航】

Valuation services 估值服务

【知识点】

Valuation services 估值服务

Valuation services 估值服务

A valuation comprises:

(1) The making of assumptions as to future developments.

(2) The application of certain methodologies and techniques.

(3) The combination of the above in order to compute a certain value/range of values.

If an audit firm performs a valuation which will be included in FS audited by the firm, a self-review threat arises.

ACCA requires:

Audit firms should not carry out valuations on matters:

Material to the FS.

Involve a significant degree of subjectivity.

For public interest entities

(1) Material valuation:

The audit firm is not permitted to provide valuation services if the valuations would have a material effect.

The degree of subjectivity is irrelevant.

(2) Immaterial valuation:

Safeguards:

Second partner review.

Confirming that the client understands the valuation and the assumptions used.

Ensuring the client acknowledges responsibility for the valuation.

Using separate personnel for the valuation and the audit.

勤奋是成功之母,懒惰乃万恶之源。希望各位同学能够克服拖延与懒散,全力以赴,努力备考,争取顺利通过2021年ACCA考试

注:以上内容来自Joyce老师基础精讲班第10讲

(本文为东奥会计在线原创文章,仅供考生学习使用,禁止任何形式的转载)


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