Исследование существующей методологии стоимостной оценки и методов оценки ставки дисконтирования

Article English OPEN
Iryna Plikus;
(2017)
  • Publisher: Private company "Technology Center"
  • Journal: Technology audit and production reserves (issn: 2312-8372, eissn: 2226-3780)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.15587/2312-8372.2018.124416
  • Subject: Technology (General) | алгоритм вибору методів оцінки за справедливою вартістю; оцінка ставки дисконтування; розрахунок ставки дисконтування | estimation of discount rate | HF5001-6182 | Business | algorithm for choosing methods for fair value estimation; estimation of discount rate; calculation of discount rate | algorithm for choosing methods for fair value estimation | calculation of discount rate | UDC 657:336.7 | T1-995 | алгоритм выбора методов оценки справедливой стоимости; оценка ставки дисконтирования; расчет ставки дисконтирования

The subject of research is the current practice of determining the fair value of assets and liabilities at the present (discounted) cost. One of the most problematic places is the determination of the discount rate, which belongs to the jurisdiction of a professional ac... View more
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