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Work with valuation date and available information
[Práce s datem ocenění a s tím spojené dostupné informace]

Author

Listed:
  • Veronika Machová
  • Tomáš Podškubka
  • Jiří Hlaváč

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.

Suggested Citation

  • Veronika Machová & Tomáš Podškubka & Jiří Hlaváč, 2018. "Work with valuation date and available information [Práce s datem ocenění a s tím spojené dostupné informace]," Oceňování, Prague University of Economics and Business, vol. 11(2), pages 21-28.
    • Handle: RePEc:prg:jnloce:v:11:y:2018:i:2:id:2018_2_02:p:21-28
    DOI: 10.18267/j.ocenovani.210
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    More about this item

    Keywords

    Market Value; Valuation; Information; Valuation date; Tržní hodnota; Oceňování; Informace; Okamžik ocenění;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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