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CEA is always attempting innovative services, setting a benchmark demonstration effect in the industry, including but not limited to the following businesses: 

1. Fair value appraisal business

As a new accounting measurement attribute, fair value is a concept with an increasingly widespread application in the accounting filed over the ten years. It has emerged and developed with the objective needs of social and economic development. In the developed market economy, fair value is relatively easy to identify, but in an insufficient market, how to confirm fair value is a hard problem. In addition, due to the expertise, independence and time costs and other limitations, external professional institutions and valuers can provide professional support for the accountants and auditors in the determination of fair value, and fair value measurement appraisals become objective requirements.

Appraisal businesses with financial reports as the purpose will be the main service areas of fair value appraisal, mainly including the determination of fair values of PPA (purchase price allocation), asset impairment, investment real estate, and recognition and measurement of financial instruments as well. In addition, when it comes to the scenarios of fair value applications of debt reorganization and non-monetary assets exchange, etc. valuers can provide fair value judgment advice to provide a reference for all the parties.

2. Tax-related appraisal business

After the Third Plenary Session of the 18th Central Committee of the CPC, mixed ownership and other state-owned enterprises’ reforms have continued to deepen, and all sorts of tax regime reforms will be gradually introduced. Currently, the asset appraisal industry has been gradually and orderly conducted in the fields of real estate-related tax base appraisal, sales tax of the transfer of second-hand housing, tax-related business appraisal related to corporate value and intangible assets and anti-tax avoidance appraisal.

Tax-related appraisal is the value appraisal involving tax revenue activities, which aims for the appraisal issue of tax revenue. Depending on the tax class difference of tax-related appraisal, it can be divided into: income tax appraisal, property tax appraisal, turnover tax appraisal and resource tax appraisal, and so on. Value appraisal of corporate reorganization income tax is in the range of income tax appraisal.

3. Culture corporate appraisal business

The Report of the 18th National Congress of the Communist Party of China puts forward the strategic objective of improving the management system of national culture assets, accelerating the cultural industrial development and vigorously promoting the construction of a socialist cultural power. The reform and development of cultural enterprises cannot go without scientific, objective and fair value appraisal.

When compared to other enterprises, core assets of cultural enterprises do not have fixed assets such as plants and machines. Instead, their core assets are patents, trademarks, non-patent technologies, copyrights, concessions and other intangible assets. Therefore, in the cultural enterprise value appraisal, it must be based on profitable and operating characteristics of different types of cultural enterprises and appraisal purposes to select reasonable appraisal approaches.

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