The Main Theoretical and Methodological Provisions of the Assessment of the Assets of the Organization

Galazova, Marina

doi:10.37493/2307-907x.2022.6.2

Вестник Северо-Кавказского Федерального Университета

2022

DOI: 10.37493/2307-907x.2022.6.2

|View full text |Cite

The Main Theoretical and Methodological Provisions of the Assessment of the Assets of the Organization

Marina Galazova

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2023

Publication Types

Select...

Article1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Formation of Theoretical and Methodological Apparatus for Assessment of Assets of Commercial Organizations

Halasova

2023

Science &Amp; World

View full text Add to dashboard Cite

The study shows the process characteristics of asset valuation, involving the identification of the object, the subject of their valuation; the differences between the interpretations of "measurement", "valuation" of assets with a focus on the process characteristics of their valuation are identified; a set of asset valuation tasks is defined, among which a financial task involving "value formation" for investors is identified; key theoretical and methodological the provisions of the valuation, one of the main ones are (definition of valuation methods taking into account its purpose and the accepted recognition of assets; the existence of a method aimed at identifying its owner; determination of the valuation method taking into account the influence of expert judgment on the effectiveness of its outcome; consideration of factors affecting the value of assets); a comparative assessment of the types of asset valuation in Russian and international theory, practice; identified the advantages and disadvantages of asset valuation at fair value. As a result, the influence of the purpose and objectives of the assessment on the essence and characteristics of the methods of assessing assets characterized by diversity is substantiated, which concludes the theoretical and methodological apparatus for assessing assets of commercial organizations.

show abstract

Formation of Theoretical and Methodological Apparatus for Assessment of Assets of Commercial Organizations

Halasova

2023

Science &Amp; World

View full text Add to dashboard Cite

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

The Main Theoretical and Methodological Provisions of the Assessment of the Assets of the Organization

Cited by 1 publication

References 0 publications

Formation of Theoretical and Methodological Apparatus for Assessment of Assets of Commercial Organizations

Formation of Theoretical and Methodological Apparatus for Assessment of Assets of Commercial Organizations

Contact Info

Product

Resources

About