On the final amendments in business valuation methods of the income approach

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Article is devoted to one of the most controversial topics in the practice of business valuation - introducing the final amendments methods using the income approach. Based on the features of the Russian legislation regulating the activities of commercial organizations, the authors presented justification incorrect application as final adjustments for non-core (non-functioning) and the excess assets (lack of) its own working capital.

Commercial organizations, the final amendments in valuing a business, non-core assets, the excess of its own working capital

Короткий адрес: https://sciup.org/170172068

IDR: 170172068

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