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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]

Author

Listed:
  • Jaroslav Šantrůček
  • Michal Dohányos

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.

Suggested Citation

  • Jaroslav Šantrůček & Michal Dohányos, 2018. "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]," Oceňování, Prague University of Economics and Business, vol. 11(4), pages 51-66.
    • Handle: RePEc:prg:jnloce:v:11:y:2018:i:4:id:2018_4_05:p:51-66
    DOI: 10.18267/j.ocenovani.222
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    More about this item

    Keywords

    Comprehensive Income Valuation of Companies; Company's Technical Base Valuation; Investment; Komplexní výnosové ocenění podniku; Ocenění technické základny podniku; Investice;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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