Decision No. 77/2005/QD-BTC of the Ministry of Finance promulgates three Vietnamese appraisal standards (second batch) for application in appraisal activities within the territory of Vietnam.
适用范围
Enterprises, organizations, and individuals conduct asset appraisals within the territory of Vietnam.
要点
- Enterprises, organizations, and individuals → apply three Vietnamese appraisal standards (second batch) to carry out asset appraisal activities within the territory of Vietnam.
🌐 本文件的社会影响
- Positive impact: The new standards help improve the quality and transparency in the appraisal process, supporting enterprises and organizations to comply with legal regulations.
- Negative impact: It may cause difficulties for related parties when having to adhere to many new standards.
❓ 常见问题
Who does this decision apply to?
This decision applies to enterprises, organizations, and individuals conducting asset appraisals within the territory of Vietnam.
How many standards are issued under this decision?
Three standards are issued: TDGVN 02, TDGVN 05, and TDGVN 06.
When does this decision come into effect?
This decision takes effect fifteen days from the date of publication in the Official Gazette.
Where are the Vietnamese appraisal standards applied?
The Vietnamese appraisal standards are applied to appraisal activities within the territory of Vietnam.
How is this decision related to enterprises?
This decision requires enterprises, organizations, and individuals to comply with three new appraisal standards to carry out asset appraisal activities within the territory of Vietnam.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the issuance of three Vietnamese valuation standards (second 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 Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, authorities, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Price Management Department and the Head of the Ministry of Finance's Office,
DECISION:
Article 1. Issuing three (03) Vietnamese valuation standards (second batch) with the following numbers and names:
- Standard number 02: TĐGVN 02 - Market value not based on market transactions for asset valuation. - Standard number 05: TĐGVN 05 - Valuation process for assets. - Standard number 06: TĐGVN 06 - Economic principles governing asset valuation activities.
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 Head of the Ministry of Finance's Office, the Director of the Price Management Department, the Heads of relevant units under the Ministry of Finance, the Directors of valuation enterprises, and valuation experts are responsible for implementing this Decision./.
DEPUTY MINISTER
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