SVS No. 04 Valuation Process

Status

Issued by Valuation Standards Committee in Taiwan on 31 December ,2009

Summary

This Statement is based on the process standards of SVS No. 01 Summary of Valuation Standards, and its objective is to require the main valuation process and procedures that valuers and its firm should follow when accepting and performing a valuation engagement. This Statement deals with the following:

• The assessment of accepting a valuation engagement.
• Signing the engagement letter.
• Obtaining and analyzing information.
• Estimating the value of the subject.
• Preparing valuation working paper.
• Issuing the valuation report.
• Keeping the valuation workfile.

Effective date

This Statement is effective from 31 January, 2010.