Modified Replacement Cost as the New Approach to Asset Valuation

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F14%3A00002207" target="_blank" >RIV/46747885:24310/14:00002207 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Modified Replacement Cost as the New Approach to Asset Valuation
Original language description
The paper is aimed at the issues associated with valuation of assets and its impacts on determination of an enterprise value. Financial statements prepared on the basis of historical cost have been often criticized by both theoretical and practical public. At the same time there is an effort to apply the fair value approach more often. It is important to pay attention not only to impacts of asset valuation on financial statements, economic result and results of accounting units performance assessment, but also to potential influence of these factors on determination of company value, especially if revenue methods are applied, which are based on data from company books. The aim of the paper is to demonstrate the proposal of new method for valuation of assets that should eliminate the difference between historical prices and real value. This method may become a basis for development of a new approach to company value determination.
Czech name
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Czech description
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings in Finance and Risk and Accounting series 14
ISBN
978-3-9503518-2-8
ISSN
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e-ISSN
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Number of pages
18
Pages from-to
301-318
Publisher name
ACRN Oxford Publishing House
Place of publication
Oxford
Event location
Oxford
Event date
Jan 1, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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