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POSSIBLE RISKS IN THE VALUATION PROCESS
The aim of this paper is to determine the value of the company using the principle of going concern through the business method and states possible risks in this process. The article contents several parts, first of them is describing the historical review of valuation methods and shortly states international standards used in expertise. Assumption of using this method is, that evaluated company expecting good results in the future, because we apply going concern principle. In the process of determining the value, in accordance with the opinion of several authors, we encounter different valuation techniques, which also bring us different results. Each method has therefore their risks, negatives, positives, or limitations. Than we determine value of company XY, which does not wish to be named. Valuating process has several steps, in which we explain the procedure for determining the value of that company.
Vydanie: 2020/4 Strany: 20-29 Klasifikácia JEL: C53, L26, M21
DOI:
Kľúčové slová: enterprise value, going concern principle, business method, withdrawable sources, continuing value
Sekcia:
Kontakty:
Ing. Alena Bašová, PhD
Department of Finance
Faculty of National Economy
University of Economics in Bratislava
Dolnozemská 1
852 35 Bratislava
alenkabaso@gmail.com
alena.basova@euba.sk
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Web sites of analysed company