A NEW APPROACH METHOD OF COMPANY VALUATION

The authors present in this paper the results of a research initiated in the field of company valuation, that is a current activity in Romania, generated by the privatization process and by other processes specific to market economy. The results of this research allowed us to develop this field at the level that exceeds the achievements, both in Romania and in Europe. We refer to the possibility to apply the subtle sets to the valuation of goodwill elements that enhance a company’s value. The evaluation of such elements is currently made by means of an accounting approach, which does not respond to the requirements of informing the future buyers.