{"id":11178,"date":"2020-09-13T13:55:03","date_gmt":"2020-09-13T10:55:03","guid":{"rendered":"http:\/\/dgpu-journals.ru\/?p=11178"},"modified":"2020-09-13T14:00:12","modified_gmt":"2020-09-13T11:00:12","slug":"podhody-k-ocenke-stoimosti-biznesa","status":"publish","type":"post","link":"https:\/\/dgpu-journals.ru\/en\/archives\/11178","title":{"rendered":"APPROACHES TO ASSESSING THE BUSINESS VALUE"},"content":{"rendered":"

Abstract:<\/strong> business valuation is the process of determining the value of an enterprise in monetary terms. Information about the company cost is needed:<\/p>\n

    \n
  1. Business owners;<\/li>\n
  2. Potential buyers of the business;<\/li>\n
  3. Potential investors in the company being evaluated.<\/li>\n<\/ol>\n

    However, only an expert who has the qualification of an appraiser and is a member of a self-regulating organization of appraisers has the right to officially evaluate the business and provide the customer with an assessment report. This can be a consulting company, a specialized department within the company, or an individual who is qualified as an appraiser.<\/p>\n

    Valuation activities are regulated by Federal Law No.135-FZ “On valuation activities in the Russian Federation”. This normative legal act defines the evaluation standards, which specify the requirements for the evaluation process.<\/p>\n

    According to the evaluation standards, the appraiser must use 3 approaches when determining the value of an object:<\/p>\n

      \n
    1. Revenue;<\/li>\n
    2. Costly;<\/li>\n
    3. Comparative.<\/li>\n<\/ol>\n

      The appraiser may refuse to use one of the approaches for good reasons. In practice, such cases are not uncommon in appraisal activities. An example of an expert’s rejection of one of the approaches to conducting an assessment may be a situation when the result of assessment of an object does not give any characteristics of the object consumer value.<\/p>\n

      Keywords:<\/strong> business valuation; approaches to business valuation; corporate finance; revenue approach; comparative approach; cost approach<\/p>\n","protected":false},"excerpt":{"rendered":"

      Abstract: business valuation is the process of determining the value of an enterprise in monetary terms. Information about the company cost is needed: Business owners; Potential buyers of the business; Potential investors in the company being evaluated. However, only an expert who has the qualification of an appraiser and is a member of a self-regulating […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,269,513],"tags":[236,294,492],"class_list":["post-11178","post","type-post","status-publish","format-standard","hentry","category-publications","category-269","category-tom-3-4","tag-sadomova-a-g","tag-popova-m-s","tag-babich-i-s"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"en","enabled_languages":["ru","en"],"languages":{"ru":{"title":true,"content":true,"excerpt":false},"en":{"title":true,"content":true,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/posts\/11178","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/comments?post=11178"}],"version-history":[{"count":2,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/posts\/11178\/revisions"}],"predecessor-version":[{"id":11181,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/posts\/11178\/revisions\/11181"}],"wp:attachment":[{"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/media?parent=11178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/categories?post=11178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/tags?post=11178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}