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[经管营销]ASA企业价值评估准则
American Society of Appraisers
ASA Business Valuation
Standards
This release of the approved ASA Business Valuation Standards of the American Society of Appraisers
contains all standards approved through November 2009, and is to be used in conjunction with the Uniform
Standards of Professional Appraisal Practice (USPAP) of The Appraisal Foundation and the Principles of
Appraisal Practice and Code of Ethics of the American Society of Appraisers. Periodic updates to these
Standards are posted to the Business Valuation Committee’s website .
The ASA Business Valuation Standards , including Statements on Business Valuation Standards, Advisory
Opinions and Procedural Guidelines have been published and/or revised as indicated in the following Table of
Contents.
TABLE OF CONTENTS
Item Title Effective Date Page
GENERAL PREAMBLE September 1992 4
Revised January 1994
Revised February 2001
Revised August 2002
Revised January 2004
Revised July 2008
ASA BUSINESS VALUATION STANDARDS (BVS)
(Standards provide minimum criteria for developing and reporting on
the valuation of businesses, business ownership interests, or securities)
BVS-I General Requirements for Developing a January 1992 5
Busi
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