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Wpływ szacowania stopy dyskontowej na wiarygodność wyceny wartości użytkowej środków trwałych

100%
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.
2

OVERCOMING OF LAG IN THE CAPITAL TO LABOUR RATIO IN THE SLOVAK ECONOMY

88%
Morvay K., Hudcovský M.
Ekonomický časopis (Journal of Economics)
|
2018
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vol. 66
|
issue 8
838 – 851
EN
The paper examines the problem of capital to labour ratio lag in the Slovak economy. It proves that the undercapitalization has significantly eased since the year 2004 in Slovakia. The undercapitalization, which was perceived as a barrier to a higher performance of former transition economies was mainly present in the sectors, which have already been traditionally represented in the former socialist economies. It was not such a problem for sectors which newly formed only in the post-socialist period. Although the Slovak economy lagged in the capital intensity behind the most advanced economies, the position of the Slovak Republic was relatively favourable in the group of Central and Eastern Europe. However, in the process of undercapitalization overcome, the Slovak Republic did not experience similar structure of fixed capital formation as it is in the most advanced economies. The dynamics of machinery and equipment accumulation was particularly high along with the insignificant accumulation of intellectual assets.
3

Metodologicheskie problemyi uchyota obestseneniya osnovnyih sredstv

75%
Rura O. V.
Mekhanizm Rehuluvannya Economiky
|
2013
|
vol. 2 (60)
79-87
EN
In response to the financial crisis, unstable political and economic situation, the actual cost price of fixed assets does not necessarily reflect their real value. Financial accounting procedure, which takes place on the date of reporting and is designed to reflect the impairment of fixed assets at the balance sheet date, is reduced (recovery) utility. The main problems associated with its application in Ukraine are: calculation of recoverable amount; choice of discount rate; distribution of the amount of impairment loss between the assets group, generating cash flow. The testing procedure for the depreciation of assets is complex, requires more work and special knowledge. Many of the indicators are based on subjective evaluations and professional judgment, which can lead to errors and abuse reporting. Overcoming these problems must be based on an integrated problem solving organizational, methodological and methodical nature.
4

ANALYSIS OF THE DEVELOPMENT OF INTANGIBLE ASSETS IN THE CZECH ENTERPRISES AND THEIR IMPACT ON FINANCIAL POSITION AND PERFORMANCE

63%
Sedláček J.
Ekonomický časopis (Journal of Economics)
|
2010
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vol. 58
|
issue 4
375-391
EN
This paper deals with the problems of recognition and balancing of intangible fixed assets in an enterprise. The attention is given to the amount of intangible assets that is not included in company financial statements (balance sheet). These assets are usually produced in an enterprise and are not intended to sale. Identification of these assets is very difficult because it is impossible to allocate economical benefit arising from them. The aim of the paper is to find out the consequences of non-recognition of intangible assets for financial statements, the amount of balance sheet and the profit or loss of a company.
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