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2010 | 6 | 2 | 26-39

Article title

BUSINESS VALUATION STANDARDS - A NEW APPROACH FOR POLAND (Standardy wyceny przedsiebiorstw - nowa propozycja)

Content

Title variants

Languages of publication

PL

Abstracts

EN
Many of the generally accepted valuation principles and concepts are related to the classical valuation trio: income approach, asset approach, market approach. Professionals who (in the USA) are granted CBA, CVA or ASA titles have to follow prescribed rules and guidelines in preparing and distributing the appraisal reports. The standards created by some professional organizations must follow a uniform standard of practice consistent with the Uniform Standards of Professional Appraisal Practice. In Poland we lack such standards. All valuation professionals recognize many fundamental truths. All valuators agree on the basic definitions surrounding key concepts such as discount rate or FCF. Still, the valuations may lack consistency and integrity that can be imposed by a uniform valuation standard. The paper is an attempt to review existing valuation standards and suggest a new approach to building a code of practice for valuation professionals in Poland.

Year

Volume

6

Issue

2

Pages

26-39

Physical description

Document type

ARTICLE

Contributors

author
  • Wiktor Patena, Wyzsza Szkola Biznesu - National-Louis University w Nowym Saczu, Zaklad Finansów i Rachunkowosci, ul. Zielona 27, 33-300 Nowy Sacz, Poland

References

Document Type

Publication order reference

Identifiers

CEJSH db identifier
10PLAAAA08516

YADDA identifier

bwmeta1.element.0012e380-1ba7-38e0-8b1e-6ef6d541adc1
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