New Approach to Assets Valuation for the Enterprises in Transition (CROSBI ID 490234)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Crnković-Stumpf, Branka ; Mrša, Josipa ; Roška, Vlasta
engleski
New Approach to Assets Valuation for the Enterprises in Transition
New approach to accounting clearly indicates entire accounting system where basis for financial reports elements valuation is valuation based on purchasing value is not satisfactory and should therefore be subjected to changes. Question of assets valuation method is particularly sensitive as well as question of its recoverable value in enterprises in transition. Choice of appropriate general accounting model for financial reports is approachable from two basic viewpoints: (1) viewpoint of report range assessment, relating to wider or narrower detailing in financial reports and viewpoint of assets characteristics and debts from financial reports that will be valuated, and (2) viewpoint of choosing currency unit for measuring elements of financial reports. The above mentioned viewpoints are not mutually dependable. Any range of financial report and its elements could be combined with chosen currency unit thus deriving further combinations. From the aspect of practical application in enterprises in transition, asset valuation method can in conditions of continued business be taken down to recoverable value by evaluating current value. Application of value in use concept is concrete application of theory in practice demanding application of assets valuation according to Value to the owner theory. Particularly issue is chosen discounting rate for the value of future net cash flow in calculating current value, especially in enterprises in transition. The paper analyzes opportunities of connecting large business organizations with small businesses.
assets valuation; discount rate; risk; cash-flow
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Podaci o prilogu
19-25-x.
2003.
objavljeno
Podaci o matičnoj publikaciji
microCAD 2003 International Scientific Conference
Laszlo, Lehoczky ; Laszlo, Kalmar
Miskolc: University of Miskolc
Podaci o skupu
microCAD 2003 International Scientific Conference
predavanje
06.03.2003-07.03.2003
Miskolc, Mađarska