Selected modern approaches to the valuation of fixed assets for insurance purposes

• Authors: Anna Majtánová , Lívia Sojková
• Languages of publication: EN

Abstracts

EN

Every business entity is forced to value their assets for different purposes. One of these purposes or reasons is the valuation of fixed assets for insurance. The property valuation for insurance purposes has its own specifications and differences and for this reason there are also methods used only for the valuation in insurance. The value of assets for insurance may be determined at the replacement value, time value, general value or a combination of insurance at replacement and time value. The aim of this paper is to briefly define the basic methods of business valuation, valuation methods of fixed assets and analyze the various ways of determining the sum insured for insurance purposes, which are used in selected insurance companies in Slovak Republic.

Keywords

EN

Enterprises; Insurances

PL

Przedsiębiorstwo; Ubezpieczenia; Wycena środków trwałych

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2014
• Volume: 183 cz 2
• Pages: 98-109

Contributors

author

Anna Majtánová

author

Lívia Sojková

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