Decision No. 129/2008/QD-BTC of the Ministry of Finance promulgates six Vietnamese Appraisal Standards batch 3, applicable to appraisal activities within the territory of Vietnam.
적용 범위
Enterprises, appraisal organizations, and appraisers.
핵심 사항
- Enterprises and appraisal organizations → may use six Vietnamese Appraisal Standards batch 3 (VAS 07 - VAS 12) to conduct appraisal activities within the territory of Vietnam.
- Vietnamese Appraisal Standards batch 3 → apply to comparative, cost, income, residual, profit, and asset classification methods.
🌐 이 문서의 사회적 영향
- Positive impact: The new standards help improve the quality of appraisals, ensuring accuracy and objectivity in business operations and asset management.
- Negative impact: Enterprises need time to adapt to the new standards, which may result in initial costs for training staff.
❓ 자주 묻는 질문
When will the third batch of appraisal standards be applied?
Vietnamese Appraisal Standards batch 3 shall take effect fifteen days after publication in the Official Gazette.
What should enterprises do to comply with this decision?
Enterprises must use six Vietnamese Appraisal Standards batch 3 (VAS 07 - VAS 12) in appraisal activities within the territory of Vietnam.
Which standard applies to the asset classification method?
Standard number 12 (VAS 12 - Asset Classification) applies to the asset classification method.
What is the duration of implementation of this decision?
This decision takes effect fifteen days after publication in the Official Gazette.
전문
Pursuant to …;
Regarding the issuance of six appraisal standards (third batch)
________________________
THE MINISTER OF FINANCE
Pursuant to the Price Ordinance No. 40/2002/PL-UBTVQH10 dated April 26, 2002;
Pursuant to the Government Decree No. 170/2003/NĐ-CP dated December 25, 2003 detailing the implementation of certain provisions of the Price Ordinance;
Pursuant to the Government Decree No. 75/2008/NĐ-CP dated June 9, 2008 amending and supplementing certain articles of the Government Decree No. 170/2003/NĐ-CP dated December 25, 2003 detailing the implementation of certain provisions of the Price Ordinance;
Pursuant to the Government Decree No. 101/2005/NĐ-CP dated August 3, 2005 on appraisal;
Pursuant to the Government Decree No. 118/2008/NĐ-CP dated November 26, 2008 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Price Management Department,
DECISION:
Article 1. Issuing six (06) Vietnamese Appraisal Standards (third batch) with the following numbers and names:
Standard No. 07: TDVN 07 - Comparative Method,
Standard No. 08: TDVN 08 - Cost Method,
Standard No. 09: TDVN 09 - Income Method,
Standard No. 10: TDVN 10 - Residual Method,
Standard No. 11: TDVN 11 - Profit Method,
Standard No. 12: TDVN 12 - Asset Classification.
Article 2. The Vietnamese Appraisal Standards issued pursuant to this decision shall apply to appraisal activities within the territory of Vietnam.
Article 3. This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
The Director of the Ministry of Finance's Office, the Director of the Department of Price Management, the Heads of units under the Ministry of Finance, the Chairman of the Vietnam Appraisal Association, the General Directors, and the Directors of appraisal organizations and valuation experts are responsible for implementing this Decision./.
DEPUTY MINISTER
원본 문서(PDF)
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.