model to the investors’ requirements, has made it necessary to find solutions; one such solution is to use other valuation … principles of valuation, allowing accountancy to progress from the system of historical cost to that of fair value. The concept …

informative ability of financial statements. The chosen method of valuation affects not only the amount of assets and liabilities … provisions related to valuation. In the Czech accounting system valuation is regulated by the Accounting law, which distinguishes … between the initial valuation of assets and liabilities (valuation at the transaction date) and the subsequent valuation of …

liabilities might present fewer complications if it is matched by similar valuation principles for financial assets. The issue of …, or deprival value, which is more closely related to firm-specific valuation. Measurement error is magnified in the income …

individual institutions to control the order of assets valuation (revaluation) at the economic entities level. The …

individual institutions to control the order of assets valuation (revaluation) at the economic entities level. The …

for financial instruments valuation has been overviewed and the proposals made as to additions to the valuation of these …

system based on estimation techniques, we need to know first what are the elements of financial statements to be determined … to use estimates. Thus, the valuation of property, the burden of any company is to make reasonable estimates credible …

. Data may be provided by parties wishing to bias the valuation. The financial statements typically provided are balance … the statements provided for use in the business valuation are free of obvious misinformation. These tools can also help …