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论以资抵债过程中的资产评估问题——从价值类型和评估方法角度的分析
Appraisal in Paying Debts by Assets: Value Type and Valuing Perspective
【摘要】 在以资抵债的资产评估中,其抵债和处置两种情况下的评估结果往往有较大差别。出现这种偏差是资产评估基本原理应用于不同经济行为的正常反映,是不同价值类型揭示不同价值的必然结果。两种评估结果可能存在定量关系。
【Abstract】 Paying debts by physical assets has two ways in practice: directly pay by physicalassets or dispose the assets first then pay by money. Appraisal results are differentin these two situations but there is certain quantitative relation between them.
- 【文献出处】 中国资产评估 ,The Journal of Assets Appraisal , 编辑部邮箱 ,2003年03期
- 【分类号】F233
- 【被引频次】27
- 【下载频次】332