Investigation of the existing methodology of value estimation and methods of discount rate estimation

Article English OPEN
Plikus, Iryna;
  • Publisher: Private company "Technology Center"
  • Journal: Technology audit and production reserves (issn: 2312-8372, eissn: 2226-3780)
  • Subject: algorithm for choosing methods for fair value estimation; estimation of discount rate; calculation of discount rate | UDC 657:336.7 | алгоритм вибору методів оцінки за справедливою вартістю; оцінка ставки дисконтування; розрахунок ставки дисконтування | UDC 657:336.7 | алгоритм выбора методов оценки справедливой стоимости; оценка ставки дисконтирования; расчет ставки дисконтирования | UDC 657:336.7

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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