- Tytuł:
-
Wycena wartości godziwej instrumentów kapitałowych w sprawozdawczości spółek
Fair Value Valuation of Capital Instruments in Companies Reporting - Autorzy:
- Kosiń, Paweł
- Powiązania:
- https://bibliotekanauki.pl/articles/588779.pdf
- Data publikacji:
- 2013
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Interesariusze
Nadzór korporacyjny
Sprawozdawczość w przedsiębiorstwie
Wartość godziwa
Wartość przedsiębiorstwa
Corporate governance
Enterprise value
Fair value
Reporting in enterprises
Stakeholders - Opis:
- Elasticity of modular networked organizations leases the quick reaction to changes of turbulent environment and dynamic assets portfolio creation. It is attainable thanks to exploit of opportunities and the increased access to resources and information, without any limits typical for internal development. The expansion of networked structures set up the number of specific problems rising. Location of the part of value chain behind of organization's boundaries (which lines the subjective identity) means asset value growth in form of long term investments. Valuation of these assets may essentially affect the stakeholder point of view because of its connections with fixed assets value, total assets value, the capital structure and equity value. The identification of fairy value financial instruments valuation methods has been done in this article. It has been performed on the background of the other enterprise value interpretations levels. Above mentioned methods have been analyzed in context of their balances informational significance to enterprise stakeholders.
- Źródło:
-
Studia Ekonomiczne; 2013, 141; 90-97
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł