APPROACHES TO THE VALUATION OF SHARES IN COMPANIES
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APPROACHES TO THE VALUATION OF SHARES IN COMPANIES
Annotation
PII
S042473880000616-6-1
Publication type
Article
Status
Published
Authors
Yuri Kozyr 
Pages
32-40
Abstract

The purpose of this paper is to refl ect the author’s view on ideology of receiving fi nal assessments in the evaluation of shares in the company based on the results of applying different valuation approaches. In contrast to the widespread practice of the evaluation results obtained by the application of various valuation approaches by weighing. It is proposed to establish the upper and lower bounds of object’s value. The presence of these boundaries is due to the logic of rational behavior of economic (business) entities, as well as the provisions of the current edition of the international valuation standards. The further mechanism of the fi nal valuations of shares in companies is similar to the traditional approach. The author’s propositions allow to get a more informed assessment of the total value of shares in companies.

Keywords
business valuation, preliminary values, total value, the results of the evaluation approaches
Date of publication
01.07.2015
Number of purchasers
0
Views
77
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0.0 (0 votes)
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Additional sources and materials

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Kozyr' Yu.V., Tabakova S.A. (2013). Metodicheskie rekomendatsii po primeneniyu metoda ehkonomicheskogo zamescheniya aktivov. Utv. metodicheskim sovetom Rossijskogo obschestva otsenschikov. M.: Rossijskoe obschestvo otsenschikov.

MSO-2011 (2013). Mezhdunarodnye standarty otsenki 2011. M.: Rossijskoe obschestvo otsenschikov.

Saati T.L. (1989). Prinyatie reshenij. Metod analiza ierarkhij. M.: Radio i svyaz'.

Sharp U.F., Aleksander G.Dzh., Behjli Dzh.V. (1997). Investitsii. M.: INFRA-M.