Some Notices to the Firm Valuations by Income Approach

Poznámky k posudkům na ocenění podniku výnosovou metodou

Jan Jurečka

Český finanční a účetní časopis, 2008, vol. 2008, issue 4, 51-60

Abstract: The article concerns some problems, which challenge the valuators of firms. They are following: the choice the appropriate relevant market as the model for estimation of the future firm economic development, the relation between the firm strategic and financial analysis, the relation between the amount of depreciations and investments in future years, the determination between the valuation for the finite or infinite time, application of the lower discount rate for the I. phase of the valuation and the warning about the faults in formulations the regression analysis between the development of the relevant market and the economic development of the firm. Author warns about the simplification of these problems in valuation reports.

Keywords: Firm Valuation; Business Valuation; Valuation Reports; Business Income Valuation Approach; Oceňování podniku; Posudky na ocenění podniku; Výnosová metoda ocenění podniku (search for similar items in EconPapers)
JEL-codes: G12 G30 (search for similar items in EconPapers)
Date: 2008
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DOI: 10.18267/j.cfuc.290

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