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Business valuation is a service process resulting in an estimate of the value of a business entity. Theory distinguishes between two fundamental approaches to valuing a business, upon which two prevailing theories - subjective and objective value - have been posited. This article aims of present an...
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| Format: | Book Chapter |
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| Sorodne knjige/članki: | Vsebovano v:
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| Izvleček: | Business valuation is a service process resulting in an estimate of the value of a business entity. Theory distinguishes between two fundamental approaches to valuing a business, upon which two prevailing theories - subjective and objective value - have been posited. This article aims of present an overview of the evolutionary development of business valuation theory. Business valuation is an expert service and an independent activity performed by professionally qualified business valuators appraising the value of a business, its capital, assets and liabilities. Their work is based upon an individual assignment and the extant valuation principles. Professional business valuators are well acquainted with developments and achievements of the profession, and act in accordance with the valid professional and ethical standards. At the beginning of 1990s, the former Yugoslavia saw the emergence of new socio-economic relations; they were related to the introduction of financial and other markets, in particular the real estate market, the market economy as well as capitalist approach to business ownership. These circumstances gave rise to new research into theoretical and practical findings in the field of business valuation, together with the application thereof. |
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| Fizični opis: | str. 5-14. |
| Bibliografija: | Bibliografija: str. 14. |
| ISSN: | 1986-812X |