Decision No. 24/2005/QD-BTC of the Ministry of Finance issues three Vietnamese valuation standards, applicable to valuation activities within the territory of Vietnam.
要点
- The Ministry of Finance → promulgates three specific valuation standards with designated numbers and names: TĐGVN 01, TĐGVN 03, TĐGVN 04.
- Vietnamese valuation standards → apply to valuation activities within the territory of Vietnam.
🌐 本文件的社会影响
- Positive impact: Provides specific standards for organizations and individuals conducting valuations, enhancing the quality and transparency of such activities.
- Negative impact: May cause procedural difficulties for businesses that must comply with new regulations.
❓ 常见问题
Who are the Vietnamese valuation standards applicable to?
Vietnamese valuation standards are applicable to valuation activities within the territory of Vietnam, not limited to a specific group of subjects.
How many valuation standards were issued?
Three (03) Vietnamese valuation standards were issued: TĐGVN 01, TĐGVN 03, and TĐGVN 04.
Which standard specifies the report on valuation results?
Standard number 04 (TĐGVN 04) specifies the Report on Results, Documentation, and Certificate of Asset Valuation.
When does this decision take effect?
This decision takes effect fifteen days after its publication in the Official Gazette.
Which agencies and organizations are responsible for implementing this decision?
The Director of the Ministry of Finance's Office, the Director of the Price Management Department, the Heads of units under the Ministry of Finance, the Directors of enterprises, valuation organizations, and valuation experts are responsible for implementing this decision.
全文
Pursuant to …;
Regarding the issuance of three Vietnamese Valuation Standards
THE MINISTER OF FINANCE
Pursuant to the Price Law 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 Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government 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:
Clause 4 of Article 6Issuing three (03) Vietnamese Valuation Standards with the following numbers and names:
Standard number 01:
VVS 01 Market Value as the Basis for Asset Valuation.
Standard number 03:
VVS 03 Ethical Rules for Asset Valuation Practice.
Standard number 04:
VVS 04 Report on Valuation Results, Valuation Files, and Valuation Certificates.
Article 2. The Vietnamese valuation standards issued pursuant to this Decision shall apply to valuation activities within the territory of Vietnam.
Article 3. This Decision takes effect fifteen days from the date of publication in the Official Gazette.
Article 4. The Director of the Ministry's Office, the Director of the Price Management Department, the Heads of units under the Ministry of Finance, the Directors of enterprises, organizations engaged in asset valuation, and valuation experts shall be responsible for implementing this Decision.
DEPUTY MINISTER
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