В статье рассматривается сущность и необходимость определения рыночной стоимости предприятия в современных рыночных условиях. Раскрыто понятие «предприятие»...

Zur Ermittlung der Kompensationsleistung bei aktienrechtlichen Strukturmaßnahmen (z.B. Squeeze-out) ist der Unternehmens- bzw. Anteilswert zu ermitteln. Hierfür wird nahezu ausschließlich das Ertragswertverfahren angewandt. Als problematisch gilt hierbei unter anderem die Prognoseunsicherheit...

Проанализированы различные виды стоимостных показателей активов и обязательств. Представлены оценочные показатели различных видов отчетности: финансовой,...

In this article peculiarities of existing approaches to the assessment of the results of corporate mergers and acquisitions areinvestigated, advantages and disadvantages of their application in the banking sector are identified, the algorithm of synergyeffect from the merger of banks is...

During the past few years there have been many changes in financial reporting rules in EU countries. One significant change from the real estate point of view has taken place in balance sheet, where property investment account is switched to the asset side of the balance sheet, separate from the...

Of all of the businesses in the Nation about .5% could be classified as actively traded, the other 99.5% require special treatment for valuation purposes. A number of the important issues are reviewed, all of which should be understood by all Attorneys who could have clients involved in business...

Valuation methods are usually divided into sales comparison, income and cost approach. A problem with this categorization is that direct capitalisation methods often are classified as part of an income approach as the same time as they can be based on comparable sales. In the proposed...

Both our and foreign practice prefer the discounted cash flow method for business valuation. The article analyses some relations between the discounted cash flow method and other income methods based not on cash flows but on earnings. Especially the economic value added method and the...

Korea government initiated the Government's Defense Industrial Policy, "Defense Industry as a New Growth Engine for the Creative Economy", followed by establishing the defense industrial policy objectives and making efforts to reach them. Accordingly, the defense export dragged attention from...

Due to judicial decisions the stock market prices are deemed to be the lower value limit in determining the compensations within structural measures according to German stock corporation law (e.g. squeeze-out of minority stockholders). By applying other valuation methods, in particular the...