Leasing in business valuation for marital dissolutions purposes - a case study

Leasing při ocenění obchodního podílu pro účely vypořádání SJM - případová studie

Barbora Rýdlová and Anna Staňková

Oceňování, 2018, vol. 11, issue 4, 40-50

Abstract: Valuation for marital dissolution purposes is specific in several ways and therefore the professional practice is not unified in the methodology and approaches. One of the fields where you can encounter inhomogenity is inclusion of leased property in the business valuation of a company that is owned by one spouse when the company's valuation was based on the asset approach. The paper analyses the Czech practice of the courts in this field and applies the findings in a case study.

Keywords: Leasing; Business Valuation; Marital dissolution; Ocenění podniku; Vypořádání SJM (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.221

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