Modified Replacement Cost as the New Approach to Asset Valuation

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Modified Replacement Cost as the New Approach to Asset Valuation

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Modified Replacement Cost as the New Approach to Asset Valuation

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

18

Strana od-do

301-318

Název nakladatele

ACRN Oxford Publishing House

Místo vydání

Oxford

Místo konání akce

Oxford

Datum konání akce

1. 1. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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