CLASSIFICATION OF BUSINESS AND ASSETS VALUATION GOALS
Abstract
The purpose of the article is to develop a classification of the goals for valuation of all kinds of real and financial assets and businesses. Business valuation may be used for different directions and plays a key role in many segments of the financial industry: corporate finance, mergers and acquisitions, and portfolio management. The study used such scientific methods as analysis and synthesis of results, logic and analytical methods. Proposed classification of the goals for valuation of all kinds of real and financial assets and businesses involves the allocation of such assessment goals as business creation and acquisition; sale of business or real assets; increase equity and debt financing; property damage assessment; estate investment planning; liquidation or reorganization of the enterprise; compliance with legal requirements and court proceedings; pledge of state property. Authors have researched the different goals of valuation, taking into account the legislation of Ukraine.
References
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СПИСОК ВИКОРИСТАНИХ ДЖЕРЕЛ:
Damodaran, A. (2012). Investment Valuation: Tools and Techniques for Determining the Value of Any Asset. John Wiley & Sons Inc. : New York.
Момот Т.В. Оцінка вартості бізнесу: сучасні технології. Харків : Фактор, 2007.
Калінеску Т.В., Романовська Ю.А., Кирилов О.Д. Оцінювання майна. Київ : Центр учбової літератури, 2021.
Tarczyński, W., Tarczyńska-Łuniewska, M., & Majewski, S. (2020). The value of the company and its fundamental strength. Procedia Computer Science. V. 176. DOI: https://doi.org/10.1016/j.procs.2020.09.331
McCarthy, D., Fader, P. (2020). How to Value a Company by Analyzing Its Customers. Harvard Business Review. January–February 2020. URL: https://hbr.org/2020/01/how-to-value-a-company-by-analyzing-its-customers
Levine, E., Shah, N. (2022). Nine Valuation Mistakes for Business Owners to Avoid. The CPA Journal. 02.2022. URL: https://www.cpajournal.com/2022/04/08/nine-valuation-mistakes-for-business-owners-to-avoid/
Brown, L., Caylor, M. (2006). Corporate governance and firm valuation. Journal of Accounting and Public Policy. V. 25, Issue 4. DOI: https://doi.org/10.1016/j.jaccpubpol.2006.05.005
Business Evaluation (2022). Corporate Finance Institute. URL: https://courses.corporatefinanceinstitute.com
International Valuation Standards (IVS). URL: https://www.ivsc.org/standards/international-valuation-standards/IVS
Податковий кодекс України № 2856-VI від 23.12.2010 зі змінами. URL: https://zakon.rada.gov.ua/laws/show/2755-17/stru#Stru
Про оцінку майна, майнових прав та професійну оціночну діяльність в Україні: Закон України від 12.07.2007 р. № 2658–III з доповненнями та змінами. URL: https://zakon.rada.gov.ua/laws/show/2658-14#Text
