This Circular stipulates the standards for appraising intangible assets applicable to enterprises and price appraisers when practicing their profession. Notably, it sets out specific requirements to ensure accuracy and objectivity in the appraisal process.
适用范围
Enterprises engaged in price appraisal and price appraisers
要点
- Price appraisal enterprises and price appraisers must comply with Standard for Appraisal No. 13 when appraising intangible assets (Article 2).
- The Department of Price Management is responsible for directing, guiding, and supervising the implementation of Standard for Appraisal No. 13 (Article 2)
- This Circular takes effect from February 21, 2014
🌐 本文件的社会影响
- Creating a legal basis for objectively and accurately appraising intangible assets, thereby protecting the rights and interests of parties involved in transactions.
- Helping to improve the quality of activities of price appraisal enterprises and price appraisers
❓ 常见问题
更新中。
全文
CIRCULAR
Issuing Standard No. 13 on Valuation of Intangible Assets
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Pursuant to the Law on Prices No. 11/2012/QH13 dated June 20, 2012;
Decree No. 89/2013/NĐ-CP dated August 6, 2013 of the Government detailing and guiding implementation of certain provisions of the Law on Prices concerning valuation;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;
Considering the proposal of the Director of the Price Management Department;
The Minister of Finance issues this Circular on Standard No. 13 on Valuation of Intangible Assets.
Article 1. Issued together with this Circular is Standard No. 13 on Valuation of Intangible Assets.
Article 2. Implementation
1. Appraisal enterprises and appraisers practicing in the field of valuation shall comply strictly with the provisions set forth in the issued Valuation Standards during the process of valuing intangible assets.
2. The Price Management Department, in collaboration with relevant agencies, shall direct, guide, inspect, and supervise the implementation of the provisions stipulated in the issued Valuation Standards and related legal documents.
Article 3. This Circular takes effect from February 21, 2014
Any difficulties encountered during implementation should be reported to the Ministry of Finance for guidance on resolution and necessary amendments./.
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