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2007 | 4(4) | 149-176

Article title

Problematyka uwzgledniania wartosci gotowki i innych aktywow pozaoperacyjnych w dochodowej wycenie spolki

Title variants

EN
PROBLEMS WITH CASH AND OTHER NON-OPERATING ASSETS VALUE IN THE PROCESS VALUING COMPANY

Languages of publication

PL

Abstracts

EN
In economic practice the process of valuing enterprises is based on potential earnings from companies operating assets operating fixed assets and operating working capital. Cash and other non-operating assets (mainly financial) are treated as unproductive, non-income assets. Eventually, in process of pricing their current, accounting value is added to income value of enterprise or cash is treated as source for quick covering the debts of firm, what of course indirectly improve for better value of equity (the lower financial risk). Not taking into account the profitable influence of cash value and other non-operating assets can negatively affect on result of final value of enterprise, reducing it. In the article two alternative approaches (separate and inclusive) of cash value is presented. Also main determinants of estimating value of cash are described as well as potential threats of its valuation.

Keywords

Year

Issue

Pages

149-176

Physical description

Document type

ARTICLE

Contributors

  • Piotr Szczepankowski, Wyzsza Szkola Finansow i Zarzadzania, ul. Pawia 55, 01-030 Warszawa, Poland

References

Document Type

Publication order reference

Identifiers

CEJSH db identifier
11PLAAAA092339

YADDA identifier

bwmeta1.element.b41661f6-5af7-3e04-bd7f-44ee7c99e905
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