Analysis of Operating Assets for Income Valuation - Part I: The Company's Substance

Analýza provozního majetku pro výnosové ocenění podniku - část I.: Majetková podstata podniku

Jaroslav Šantrůček and Michal Dohányos

Oceňování, 2018, vol. 11, issue 4, 51-66

Abstract: This article is devoted to the issue of valuation of the company's technical base and its use for comprehensive income valuation. This article further describes in detail the quantification of the tangible assets from the point of view of the corresponding value base, with an emphasis on the company's income valuation. Part II of this article will be devoted to the valuation of intangible fixed assets and the significance of the "spread" indicator.

Keywords: Comprehensive Income Valuation of Companies; Company's Technical Base Valuation; Investment; Komplexní výnosové ocenění podniku; Ocenění technické základny podniku; Investice (search for similar items in EconPapers)
JEL-codes: G30 G32 (search for similar items in EconPapers)
Date: 2018
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DOI: 10.18267/j.ocenovani.222

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