Propozycja nowego standardu wartości uwzględniającego koszty zewnętrzne
The idea of a new standard of value which takes into account the external costs

Summary/Abstract: The paper focuses on the problem of internalization of external costs, which can be observed for many years. We can expect that this problem will be strengthened in the future. Therefore it seems that existing business valuation standards are inadequate to describe reality. At present, when experts value the company they cannot evaluate whether the company is efficient in the sense of Kaldor-Hicks or Pareto. In this context, the new standard of value which takes into account external costs can bring a new perspective in the business valuation.

• Details
• Contents