What are the requirements of the asset evaluation teacher in the actual evaluation work？

What do you need to pay attention to？Let's take a look。

Article 23 When an asset appraiser performs the intangible assets appraisal business of a cultural enterprise, it shall combine the characteristics of the cultural enterprise, pay attention to the social environment,

Macroeconomic policy, industrial policy, legal protection status, market competition status, business conditions, production capacity, cultural differences, products (works)

The restriction and incentive effect of various factors such as type on the performance of intangible assets and their influence on the value of intangible assets。

Article 24 Asset appraisers perform intangible assets appraisal business of cultural enterprises.We should combine the characteristics of intangible assets and focus on the main factors affecting the value of intangible assets being evaluated。

25th asset appraiser to carry out intangible assets evaluation business of cultural enterprises, shall collect relevant information for different types of intangible assets, usually including:

(1) Detailed list of intangible assets inventory and evaluation;

(2) Information on the legal protection status of intangible assets; 

(3) The basic situation of the right holder of intangible assets;

(4) The specific contents and use of intangible assets;

(5) Information on the pledge of intangible assets;

(6) Information on the acquisition cost and historical income of intangible assets;

(7) Information on the income period and expected income of intangible assets;

(8) Information on previous transactions and evaluation of intangible assets;

(9) Information on the political, economic and legal environment involved in the implementation of intangible assets。

Article 26 Asset appraisers perform intangible assets appraisal business of cultural enterprises.Inspection data, interviews, letters, certificates, etc., shall be selected according to the specific circumstances.

Field survey and other methods to investigate all types of intangible assets and the implementation of intangible assets, focusing on the factors affecting the value of intangible assets,

And investigate the status of ownership and use of intangible assets。

Article 27 When an asset appraiser performs the intangible assets appraisal business of a cultural enterprise, it shall properly consider the characteristics and requirements of various intangible assets appraisal business according to the purpose of appraisal。

Article 28 When an asset appraiser performs the intangible assets appraisal business of a cultural enterprise, he shall analyze and determine whether the intangible assets being evaluated play a role together with other assets。

Article 29 Asset appraisers perform intangible assets appraisal business of cultural enterprises.We should pay attention to whether there is separation between the main body of creating and maintaining intangible assets of cultural enterprises。

In the case of creating and maintaining the separation of subjects, the cost input of the parties, the agreement on relevant rights and obligations and other basis for value division should be considered comprehensively.

Reasonably determine the legitimate rights and interests of various types of intangible assets right holders。

Article 30 When an asset appraiser performs the intangible assets appraisal business of a cultural enterprise, it shall conduct the appraisal in conjunction with the operating conditions of the enterprise that implements or intends to implement the intangible assets。

For intangible assets that have not yet been implemented, a professional report issued by a professional organization can be used as the basis for evaluation。