2017年1月13日，国际评估准则理事会（International Valuation Standards Council）正式发布《国际评估准则（2017版）》（International Valuation Standards，下简称新版《准则》）。新版《准则》的发布可以进一步加强评估行业的一致性和透明性，是国际评估专业人士执行评估业务和进行专业判断的重要指南。资产评估服务是金融体系的核心部分，对强化整个金融体系，保证资本市场健康运转，维护公共利益均具有重大意义。

使用新版《准则》时请务必遵守有关条款。

《国际评估准则》使用条款

The provision of the softcopy of IVS 2017 is subject to the following terms and conditions:

· The IVSC, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.

· No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system. The material may not be used to create a commercial product, either by reproducing it or elements of it in any material distributed for commercial gain or through use in conferences, seminars or other events without the prior written consent of the IVSC. The IVSC reserves the right to charge a fee for such use.

· IVS 2017 remain at all times the property of the International Valuation Standards Council (IVSC) Copyright © 2017 International Valuation Standards Council (IVSC).

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