HETHONG TIEU C H U A N THAM DINH GIATAI SAN QUOCTE VA VAN DEDAT RADOi Vdl VIET NAM TATmBfCHTHUi Xu bti^g todn cdu hda thi trtidng dd Idm tdng them nhu cdu ve cdc tieu chudn, quy djnh duac qudc ticdng nhgn ^nh gid tdi sdn Nhti vdy, deldm tdt cong tde dinh gid tdi sdn phdc tgp, can hiia rd cdc quy ^mh phdp ludt vd he thdng tieu chuan thdm iSnh gid tdi sdn quoc ti Nghiin ctiu hetitongtieu chuan thdm dinh gid quoc tivd Viet Nam vixdc dinh gid tri tdi sdn, bdi viit rut nhffng nguyin tac cd bdn dol vdi cong tde thdm tSnh gid tdi sdn hien JU khod: Xdc dinh gid tn tdi sdn tieu chudn thdm dinh gid, ngdnb tbdm dmh gid, gid cd INTERNATIONAL ASSETS VALUATION STANDARD SYSTEM AND PROBLEMS RAISED FOR VIETNAM \ Ta Thi Bich Thuy TDG tai san qubc te (TIAVSC) Nam 1994, TIAVCS doi ten Uy b a n cae Tieu chuan TDG quoe te (IVSC) IVSC la mbt to ehiie dbc lap, phi Ipi nhuan, cam ket The trend of market globalization has increased nang cao chat lugng tiong nghe TDG IVSC tim kig'm the demand for internationally recognized s g ket h g p giiia eac tieu ehuan va cac chuong tiinh standards and regulations in asset valuation In lam viec lien quan den eac n g u j e n tac nghe nghigp order to well the complex asset valuation, it vi lgi Ieh o i a cbng chiing tiong vigc xac djnh va ban is necessary to understand the legal regulations hanh cae tieu ehuan mbi and the international asset valuation standards Tieu ehuan TDG quoc te (IVS) la cae tigu chuan system Studying the system of international d u p c cong n h a n n h a m thiic day tinh minh bach va and Vietnamese valuation standards on asset nhat quan thuc hanh dinh gia IVSC d i n g thiic valuation, the article draws out the basic day cae p h u a n g p h a p thuc hanh ve hanh vi va nang principles for the current property valuation Igc ciia cac chuyen gia dinh gia chuj«n nghiep Keywords: Valuation of assets, valuation standards, valuation industry, prices, valuation of assets rVS la hg thbng tieu chuan ehung lam hai hba can dbi nhiing tieu chu&i TDG eiia cae quoc gia vien IVSC dua n h u n g h u a n g dan ve cac van de TDG Day la nen tang can ban de xay d u n g va dieu ehinh he thong tieu chuan TDG a i a cae vign bah 14/4/2020 Ngdy hoan thiin biin tap: 27/4/2020 Ngay duyet dang: 4/5/2020 n h a m dat den s u thong nhat eao Thbng qua vige d u a cae dinh nghia, quy tae h a n h nghe, cac tieu chuan va h u b n g dh\, TVS da tao nen tang thong nhat v'e quan diem va h a n h dbng tiong hoat dpng TDG, Tieu chuin tham djnh gia quoc te nang eao dp tin cgy dbi vbi ket qua TDG cita cac to' chiic TDG, gbp p h a n vao s u phat ttien viing ehae ciia Xu h u b n g toan cau hba thi t r u b n g da lam tang nganh TDG, cung n h u thi t r u a n g tai san quoe te them nhu cau ve cac tieu chuan, quy dinh thbng nhat Cho den nay, IVSC da 10 lan xet lgi tieu ehuan dugc qugc te egng n h a n v'g dinh gia tai san, nhien, dinh gia d u g c xuat ban vao eac nam 1985, 1994,1997, mbi qugc gia lai cb nhiing quy dinh, tieu chuan rieng 2000, 2001, 2003, 2005, 2007, 2013 va gan day nhat ve vigc dinh gia Khac phuc tinh trgng tren, nam 1981, IVSC ban hanh bg tieu ehuan TDG cb higu luc ke tir cac vien eiia Uy ban Ky thuat ciia Vien Tham 31/01/2020 Sau nam (2018 va 2019) soat, lay djnh gia (TDG) H o a n g gia A n h va Van p h b n g dai y kien, IVSC da cbng bo phien ban mbi nhat oia Bg dign a i a Hiep hbi To chiic Dinh gia Hoa Ky da thao Tieu chuan TDG quoc te luan va thong nhat lap Uy b a n cac Tieu chuan Muc tieu cua IVS la xay d u n g niem tin a i a cbng chiing vao viec dinh gia bang each dua cac tieu ehuan va d a m bao vigc ap d u n g tren toan the gioi N h u vay, sii m e n h m a W S c'an thue hien ehinh la tang su tin t u b n g a i a n g u b i d i m g dich vu dinh gia IVS gnip thiic day giao dieh xuyen quoc gia va d b n g gbp vao kha nang phat trien ciia thi trubng tai san qubc te Nhiing ngubi sir d u n g ket qua TDG cb the tin t u b n g vao ket qua d u g c tien h a n h bbi nhiing tham dinh vien chuyen nghiep, cb day du n a n g lue va dao diic nghe nghigp Cau true ciia IVS phien ban mbi nhat d u g e ban hanh 31/06/2019 va eb higu lue thi h a n h ke tir 31/01/2020, ngoai cae phan gibi thieu, phan chu giai thuat ngii va khung tieu ehuan thi IVSC bao gom ph'an chinh: - Phan thii nhat: Cac tieu chuan chung v'e TDG, bao gbm tieu chuan cg the nhu: IVS 101: Pham vi rVS 102: Sg nghien ciiu va h o p tac rVS 103: Bao cao dinh gia IVS 104: Co sb ve gia tii IVS 105: Cae each tiep can va phuong phap dinh gia - Phan thie hai: Cac tieu ehuan hubng dan TDG eu the dbi vbi timg loai tai san, bao gom: IVS 200: Doanh nghiep (DN) va lgi tiie ciia DN IVS 210: Tai san vo hinh IVS 220: N g phi tai chinh IVS 300 May moc, thiet bi IVS 400: Lgi tiie san bat dgng IVS 410: Bat dgng san phat trieh rVS 500; Cae cbng eu tai ehinh IVS ban mbi nhat eo higu luc tir nam 2020 da bo sung tieu chuan mbi de h u b n g dan TDG doi vbi tai san la eac nghia vu ng phi tai ehirih Ngoai ra, IVS mbi bo sung mpt so nbi dung ve mb hinh TDG; eac p h u o n g phap de xae dinh rieng gia tri eiia ng, von ehii nen kinh te Vigt N a m ehuyen tir co ehe kinh te Ke hoaeh hoa tap t n m g sang eo che kinh te thi trucmg dinh h u b n g xa hgi chu nghia Ngay 8/4/1965, Uy ban Thubng vu Quoe hbi nube Viet N a m Dan cliu Cbng hba da Nghi quyet eho phep lap Uy ^^^ ^^* gia N h a n u b e Su d a i eiia n g h e TDG Viet N a m n h a n h ehbng d u g c eae to ehiie qubc te cong nhan Ngay 8/6/1997, Ban Vgt gia Chinh phii Viet N a m gia nhgp va tib thanh vien chinh thiie cua Hiep Hpi TDG ASEAN Ngay 1/6/1998, Vigt N a m tiiam gia Uy ban Tieu chuan TDG quoc te vbi tu each la hgi vign thong tan va den thang 11/2009 da trb t h a n h vien ehinh thiie o i a IVSC Giai d o g n tit n a m 1997 den n a m 2001, t r u b e Phap lenh gia d u g c ban hanh, hoat d b n g TDG eua Viet N a m the hien thbng qua viec the che hba ve quan ly nha n u b e doi vbi n g a n h TDG Cbng tac TDG chil yeu p h a t sinh tir n h u eau m u a s a m tai san tit n g u o n n g a n sach n h a n u o c 2002 - 2012 la giai d o a n danh dau tien trinh hgi n h a p va phat trieh a i a linh v u c TDG Viet N a m N a m 2002, Chinh phii ban h a n h Phap Ignh Gia so 40 Tir n a m 2005, hg thong tieu ehuan TDG Vigt N a m d u a c xay d u n g va lien tue dugc di'gu chinh, bo sung, sira db'i phii h o p vbi ly thuyet TDG the gibi nbi chung va dac diem thuc te eiia nen kinh te Vigt N a m nbi rieng Dau moc q u a n trong giai dogn la s u doi ciia Nghi dinh sb 101/2005/ND-CP n g a y 03/08/2005 o i a Chinh phil ve TDG N g h i dinh da quy dinh cu the ve nguyen tac, p h u o n g p h a p TDG, tai san TDG, DN TDG Tren ea so db, 18/4/2005, Bg Tai chinh ban hanh Quyet dinh so 24/2005/QD-BTC ve viec ban h a n h 03 tieu chuan tham dinh gia Vigt N a m va Quyet dinh sb 77/2006/QD-BTC ve 06 tigu chuan TDG Viet Nam D a y la n h i i n g quy dinh d a u tien, t u o n g dbi hoan chinh, dinh h u b n g nganh TDG Vigt N a m hoat dong theo khuon khb thong nhat sb h u u dbl vbi cae DN cb co eau von phice tap tai san c'an dinh gia chi la ng De dam bao cac tieu chuan qubc te chi phoi vigc thuc hanh dinh gia phii hop, hang nam IVSC xem xet cgp nhat eae phien ban mbi eiia tieu chuan BCTC quoc te, cu the la eae tieu chuan ke toan quoc te khu vuc tu va khu vue eong Tieu chuan tham djnh gia Viet Nam Thbi gian qua, tgi Viet Nam co rihi'eu ten ggi khae n h a u ve TDG nliu Dinh gia tai san, danh gia gia tti tai san, xac dinh gia tri tai san, TDG hay tham chi cb noi, CO iiic duoc ggi tat la dinh gia Hogt dgng TDG tai san b Viet Nam dbi tit Giai d o a n tir n a m 2012 den n a m 2017, n h a m khang dinh vai trb, vi tri dac biet q u a n ciia TDG, 20/06/2012, Qubc hoi da thong qua Lugt Gia so 11/2012/QH13 Tien co sb do, 7/1/2013, Bp Tai ehinh d5 b a n h a n h Thong tu so 06/2014/ TT-BTC ve vige ban h a n h tieu chuan TDG Viet N a m so 13 nham d a p iing d u g c n h u c'au cac to ehiic, DN, ca n h a n xa hpi cb nhu cau xac dinh gia tri tai san, Cu the: Tieu chuan TDGVN 01: N h u n g quy t i c dao d u e hanh nghe TDG Tieu chuan TDGVN 02: Gia tri thii trucmg t lam c so cho TDG TArcHdmB Tigu chuan TDGVN 03: Gia tri phi thi t r u b n g lam CO sb cho TDG Tigu ehuan TDGVN 04: Nhiing nguyen tac kinh te chi phbi boat dgng TDG ^ Vbi SIJ phat trien phong p h u va da dang eua thi tiubng tai ehinh va cae thi t r u a n g tai san khae, hoat d b n g TDG eang phat trien va khang dinh dugc tam quan ttpng ttong nen kinh te Do Hnh viie TDG Tieu chuan TDGVN 05: Quy tirinh TDG tai Vigt N a m d a n g giai doan xay d u n g Tieu chuan TDGVN 06: Bao eao ket qua TDG, va phat trien, cae ngi d u n g h u b n g d i n ve cbng tac chiing thu TDG va hb so TDG dinh gia tai san Tigu chuan TDG Viet N a m va Tieu chuan TDGVN 07 Phan loai tai san ttong TDG cac van ban p h a p luat mbi ehi eung cap cac p h u a n g Tieu chuan TDGVN 08: Cach tiep can tii thi trubng phap, each tinh toan gia tti doanh nghigp H o n niia, Tieu chuan TDGVN 09: Cach tiep can tii chi phi TDG tai san la hoat dbng eb tinh phiie tap cao va Tieu chuan TDGVN 10: Cach tie'p can tit t h u n h a p cang khb khan thi truimg chung khoan Viet N a m Tieu ehuan TDGVN 11: TDG bat d g n g san cbn chua phat trien toan dign De thue hign d u p c Tigu chuan TDGVN 12: TDG D N hieu qua cbng tae dinh gia tai san phiic tap, vay, Tieu chuan TDGVN 13: TDG tai san vb hinh vigc hieu ro cac quy dinh p h a p ly cang trb nen quan trpng va c'an thiet Tigu chuan tham dinh gia qud'c t^ la c^c tieu chuan ctifcrc cong nhan nham thuc day tfnh minh bach va nhat quan thUc hanh ^ n h gia Tieu chuan thSm djnh gi^ qudc t^ cQng thuc day cac phuTotng phap thUc hanh ve h^nh vi va nang luc cCia cac chuyen gia djnh gia chuyen nghiep uiuiJii|i«^iiiiiiiii»iMiii|.iiiiu)Min»Miiu«wuMJiuimi»uiiiiJii