The main theoretical and methodological provisions of the assessment of the assets of the organization
https://doi.org/10.37493/2307-907X.2022.6.2
Abstract
The correct choice of methods for assessing the assets of an organization is the basis for its successful functioning in certain development conditions. The study found that certain methods of assessing the assets of an organization are focused on determining their value, and assets expressed by physical and intangible objects have a certain value. The types of asset valuation are highlighted, including: actual, current, current market value, discounted, fair value, special importance is given to the fair value of the organization's assets. The methods of market, cost, and income approaches to asset valuation, general and special methods of asset valuation are characterized.
Special attention is paid to the method of assessing the value of the net assets of the organization, presented in the form of a sequence of 6 stages of implementation. The net assets method is used to evaluate fund-intensive production or holding organizations, operating and investment assets, but its use is complicated when assessing the assets of developing organizations. As a result, the rules for the use of asset valuation methods are formulated, suggesting their appropriate use in certain situations, the application of mathematical weighting to the evaluation results obtained.
Keywords
assets,
value,
fair value,
valuation,
financial ratios,
method,
net assets,
profitability,
riskiness,
liquidity
About the Author
M. V. Galazova
«North-Ossetian state University named after K. L. Khetagurov»
Russian Federation
Russian Federation
Marina Galazova, candidate of economic sciences, associate professor of finance, accounting and taxation department
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Review
For citations:
Galazova M.V. The main theoretical and methodological provisions of the assessment of the assets of the organization. Newsletter of North-Caucasus Federal University. 2022;(6):14-21. (In Russ.) https://doi.org/10.37493/2307-907X.2022.6.2
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