Operabilita pojmu tržní hodnoty v intencích standardizace oceňování
To the Operability of Market Value in Terms of Standardization of Valuation
Politická ekonomie, 2007, vol. 2007, issue 2, 263-274
The text considers one of the prevailing dilemmas for the time being practical valuers of assets are exposed to - the operability of market value in terms of International Valuation Standards. The issue is considered theoretically, practical impacts are outlined as well. Considering the microeconomic basis of market structure and price determination, the prerequisites for an "objective" market value are summed. The International Valuation Standards are explained as an evolutionary evolved institution, which suffers under deep impact of neoclassical methodology. At the end there are drawn some conclusions for the regulation of valuation in the Czech Republic.
Keywords: valuation; market value; valuation standards; standardization (search for similar items in EconPapers)
JEL-codes: B4 D0 G0 K0 (search for similar items in EconPapers)
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