Work with valuation date and available information

Práce s datem ocenění a s tím spojené dostupné informace

Veronika Machová, Tomáš Podškubka and Jiří Hlaváč

Oceňování, 2018, vol. 11, issue 2, 21-28

Abstract: This paper deals with the topic of work with available information in relation to the valuation date. Firstly, this paper presents the main methodology included in the International valuation standards and in the draft of the standard S1 OP VŠE "Standard for business valuation in the Czech Republic" drawn up by the Institute of business valuation. Secondly, this paper proposes the approach of working with information originated before the valuation date but published thereafter. Also, this paper deals with the role of the expert in the elimination of information asymmetry. Finally, this paper examines what methodology to use if it progresses between the valuation date and the date of the expert opinion.

Keywords: Market Value; Valuation; Information; Valuation date; Tržní hodnota; Oceňování; Informace; Okamžik ocenění (search for similar items in EconPapers)
JEL-codes: G30 (search for similar items in EconPapers)
Date: 2018
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DOI: 10.18267/j.ocenovani.210

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