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Wpływ szacowania stopy dyskontowej na wiarygodność wyceny wartości użytkowej środków trwałych

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Budzińska O.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 1
197-206
EN
In seeking to meet the expectations of the users of financial reports, especially investors, modern accounting tends to include data concerning the future of a business unit. The prognostic nature of the evaluation frequently requires the use of mathematical models and estimates involving a high degree of uncertainty and subjectivity. This article discusses a number of possible approaches adopted in evaluating the use value of fixed assets, paying particular attention to ambiguous definition of the parameters of the CAPM model. The resulting calculations of the discount rate show unequivocally that insufficiently precise estimating methods may constitute a tool for manipulating the data shown in the financial report and thereby undermine the reliability of the information generated in the accounting system.
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