Selected problems in value determination in financial statements of enterprises
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The article identifies some of the problems involved in accounting measurement andvaluation of the balance sheet items as well as economic processes. It describes themain traditional and modern methods of valuation. The article also makes an attempt atassessing the usefulness of the respective valuation methods for small and mediumsizedentities, especially taking into consideration the fair value. In the author's opinionreliability of the financial information prepared for the board of directors and externalusers might be questioned if it is mainly based on estimated values that inherently isuncertain.
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