Dyskonto z tytułu braku płynności w wycenie przedsiębiorstw
The discount for lack of marketability in business appraisal
Author(s): Dariusz ZarzeckiSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: business valuation; discount for lack of marketability
Summary/Abstract: In this paper the most important issues related to application of the discount for lack of marketability (DLOM) were discussed. Importance of a proper application of this discount in the business valuation, and the newest challenges in the field were presented and discussed.
Journal: Studia i Prace WNEIZ US
- Issue Year: 2014
- Issue No: 38/1
- Page Range: 81-93
- Page Count: 13
- Language: Polish