行政と経営の見直し

概要

Recommendations for Making Judgements about Total Market Value in the Evaluation of Interests in Companies

Yuri V Kozyr

The purpose of this paper is to reflect the author’s views on the methodology of final grades in the evaluation of shares in the company based on the results of the use of multiple valuation approaches. In contrast to the widespread use of information, evaluation results obtained from the use of different evaluation approaches, by their weighting is proposed to establish upper and lower bounds of property being valued. The presence of these borders is due to the logic of rational behavior of economic (economic) entities as well as the provisions of the current edition of the International Valuation Standards. A further mechanism for obtaining the final valuations of shares in companies similar to the traditional. In general, the proposals made in the work permit to get a more informed assessment of the total value of shares in the companies.