The Aspect of Fair Value in the Valuation of the Enterprise

被引：0
|
作者：
Budzik-Nowodzinska, Iwetta [1 ]
机构：
[1] Czestochowa Tech Univ, Czestochowa, Poland
来源：
EDUCATION EXCELLENCE AND INNOVATION MANAGEMENT: A 2025 VISION TO SUSTAIN ECONOMIC DEVELOPMENT DURING GLOBAL CHALLENGES | 2020年
关键词：
Fair Value; Book Value; Asset-Based Valuation; Income-Based Valuation; Valuation Of The Enterprise;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The purpose of this article is to present fair value and its impact on the valuation of the enterprise from the appraiser's/analyst's perspective. Asset-based and income-based methods in a theoretical aspect have been presented as well as a case study of the valuation of the enterprise with these methods with the use of the fair value. Adjusted values of the assets on the basis of the balance sheet of the analyzed entity have been defined and correlated with their fair value.
引用
收藏
页码：5170 / 5180
页数：11
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