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Operabilita pojmu tržní hodnoty v intencích standardizace oceňování
[To the Operability of Market Value in Terms of Standardization of Valuation]

Author

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  • Tomáš Krabec

Abstract

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.

Suggested Citation

  • Tomáš Krabec, 2007. "Operabilita pojmu tržní hodnoty v intencích standardizace oceňování [To the Operability of Market Value in Terms of Standardization of Valuation]," Politická ekonomie, Prague University of Economics and Business, vol. 2007(2), pages 263-274.
    • Handle: RePEc:prg:jnlpol:v:2007:y:2007:i:2:id:600:p:263-274
    DOI: 10.18267/j.polek.600
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    Cited by:

    1. Veronika Solilová & Danuše Nerudová, 2016. "Návrh bezpečných přístavů v oblasti převodních cen pro malé a střední podniky [The Proposal of Safe Harbours in the Area of Transfer Prices for Small and Medium Sized Enterprises]," Politická ekonomie, Prague University of Economics and Business, vol. 2016(5), pages 559-572.
    2. Danuše Nerudová & Veronika Solilová & Hana Bohušová & Patrik Svoboda & Marek Litzman, 2017. "Panelový regresní model: nástroj pro odhad obvyklé rentability tržeb pro účely převodních cen v kontextu malých a středních podniků [Panel Regression Model: A Tool for the Estimation of the Arm´s L," Politická ekonomie, Prague University of Economics and Business, vol. 2017(4), pages 440-459.

    More about this item

    Keywords

    valuation; market value; valuation standards; standardization;
    All these keywords.

    JEL classification:

    • B4 - Schools of Economic Thought and Methodology - - Economic Methodology
    • D00 - Microeconomics - - General - - - General
    • G00 - Financial Economics - - General - - - General
    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)

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