THE PROBLEM OF ENTERPRISE VALUE ASSESSMENT
Journal Title: Acta Economica - Year 2010, Vol 8, Issue 12
Abstract
One of the most complex problems in economy is Business Appraisal. Global crisis and inactive and illiquid financial markets influence the Business Appraisal. Given the mission of a business to create value in a business process, the question what determines BA and how the market appraises the given value is reasonable. In fact, the answers to these questions should be given by the Business Appraisal Report which deploys the appropriate approaches (cost approach, market data approach, and income approach) and appraisal methods (based on the substance, multiplication and income). After applying several appraisal methods, a certified appraiser conducts the testing of the results obtained and makes the choice of the appraised business value.
Authors and Affiliations
Драган Микеревић, PhD
Keywords
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