Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Contemporary Economics

Years help

  1. 1 2007

Authors help

  1. 1 Szczepankowski P.

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  VALUING
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

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

100%
Szczepankowski P.
Contemporary Economics
|
2007
|
issue 4(4)
149-176
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.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.