The Market Value of Real Estate in the Process of the Business Valuation Cover Image

Wartość rynkowa nieruchomości w procesie wyceny przedsiębiorstwa
The Market Value of Real Estate in the Process of the Business Valuation

Author(s): Monika Podwórna, Mariola Ślusarek-Furgalska
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: asset-based valuation; value of the company; market value of the property

Summary/Abstract: Purpose – In each valuation, regardless of the subject and scope, it is necessary to define the basic principles of valuation. The assumptions obviously affect the choice of applicable valuation methods. The study focuses on the asset-based approach in the business valuation, in particular the effect of determining the type of the property value as a fixed asset. Design/methodology/approach – The market value of the property for the optimal usage estimated in order to determine the value of asset-based approach by the adjusted net assets. Findings – The market value of the property for an alternative method of use can have different value than the market value of the property for the current usage. Originality/value – The essence of the assumptions made at the stage of determining the value of fixed assets.

  • Issue Year: 2016
  • Issue No: 82 (2)
  • Page Range: 443-450
  • Page Count: 8
  • Language: Polish