Replacement Value - Representation of Fair Value in Accounting. Techniques and Modeling Suitable for the Income Based Approach

Manea Marinela – Daniela ()
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Manea Marinela – Daniela: “Valahia” University of Târgoviste, Faculty of Economics Sciences, “Alexandru Ioan Cuza” University of Iaºi, Post-doctorate researcher

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 1187-1192

Abstract: The term fair value is spread within the sphere of international standards without reference to any detailed guidance on how to apply. However, specialized tangible assets, which are rarely sold, the rule IAS 16 "Intangible assets " makes it possible to estimate fair value using an income approach or a replacement cost or depreciation. The following material is intended to identify potential modeling of fair value as an income-based approach, appealing to techniques used by professional evaluators.

Keywords: method of capitalization; actualized treasury cash flow; discount rate; capitalization rate; gross revenues to date. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:1187-1192

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