propety, plant and equipment.docVIP

API PINZ Valuation Guidance Notes 12 Market value of property, plant and equipment as part of a going concern business 作为持续经营业务一部分的财产、厂房和设备的市场价值 1 Introduction 1.1 Purpose The purpose of this Guidance Note is to provide information, commentary, opinion, advice and recommendations to Members determining market values of property, plant and equipment where those assets are integral to a going concern business. These guidance notes cover various situations to assist Members in undertaking such valuations. It is also intended this Guidance Note will assist users of valuation reports to understand the basis upon which valuations of property, plant and equipment are undertaken in these circumstances. This Guidance Note is not intended to repeat information already covered in Practice Standards and other Guidance Notes. Practice Standards and other Guidance Notes which should be read in conjunction with this Guidance Note include: ? IVS 1 Market Value Basis of Valuation ? IVS 2 Valuation Bases Other Than Market Value ? IVA 1 Valuation for Financial Reporting ? AVGN 1 Valuations for use in Australian Financial Reports ? NZVGN 1 Valuations for use in New Zealand Financial Reports ? IVA 2 Valuation for Lending Purposes ? IVGN 1 Real Property Valuation ? IVGN 3 Valuation of Plant and Equipment ? IVGN 4 Valuation of Intangible Assets ? IVGN 8 Depreciated Replacement Cost ? IVGN 9 Discounted Cash Flow Analysis for Market and Non-Market Based Valuations. 1 引言 1.1 目的 这个指南的目的在于提供信息、注释、意见、建议并且建议成员确定财产、厂房和设备的市场价值，这些资产是持续经营的业务不可分割的一部分。这些指导意见涵盖了在各种情况下帮助成员进行评估的情况。 这个指南也打算将帮助评估报告使用者理解财产、厂房和设备在这些情况下的价值基础属性。 这个指南并不打算重复已经包括在实践准则和其他指导意见中的信息。实践准则和其他指导意见应该结合本指南进行阅读的内容包括： 国际评估准则1 市场价值基础 国际评估准则2 非市场价值基础 国际评估1 以财务报告为目的的评估 澳大利亚评估指南1 澳大利亚财务报告评估 新西兰评估指南1 新西兰财务报告评估 以贷款用途为目的的评估 国际评估指南1 不动产评估 国际评估指南3 厂房和设备评估 国际评估指南4 无形资产评估 国际评估指南8 附带贬值的重置成本 国际评估指南9 基于对市场和非市场贴现现金流的评估 1.2 Status of guidance notes Guidance notes are intended to embody recognised ‘good practice’ and therefore may (although this should no