Valuation of Business Assets

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Abstract:

Valuation of business assets is a complex process that requires professional and the most objective approach. This article will describe the legislative amendment of tangible fixed assets valuation in Slovakia, also different methods of calculating the values of individual types of assets, as well as demonstration of the practical use of valuation on the example of selected company. It is important to point out that expert activities have been gradually transferred into international standards of valuation, which eliminate subjective approach of assessing and also eliminate inaccuracies and misunderstandings. It is a necessity in terms of linking the global economy.

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228-232

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December 2014

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© 2015 Trans Tech Publications Ltd. All Rights Reserved

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