Economy of enterprises’ evaluation (income and book value in the enterprise’s evaluation)

Mieczyslaw Dudek and Peter Mazurkiewicz
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Mieczyslaw Dudek: Uniwersytet Zielonogórski
Peter Mazurkiewicz: АТ "Telefonia Dialog", Wrocław

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, 2009, vol. 13, issue 1

Abstract:

Accounting and common methods of the enterprise’s evaluation, namely: book value, adjusted net assets and salvage value indicating their benefits and drawbacks have been presented. Estimation of an enterprise by accounting methods as well as EVA method on basis of the company, established as the result of two mobile operators’ merger: Tel-Energo and Telbank Exatel S.A., has been analyzed. As the result the residual value of EXATEL S.A., calculated on the basis of income approach, turned to be higher.

Keywords: enterprise; the economic value of the enterprise; methods of valuation of the company; profitable value in assessing the enterprise; the accounting value in assessing the enterprise; adjusted net assets; liquidation value of the company; EXATEL Company SA (search for similar items in EconPapers)
Date: 2016-03-17
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