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BALANCE SHEET VALUATION OF SHARES BASED ON FAIR VALUE IN ACTIVE MARKETS ESTIMATED ON THE BASIS OF ECONOMIC AND FINANCIAL MODELS

Електронний архів Житомирського державного технологічного університету

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Title BALANCE SHEET VALUATION OF SHARES BASED ON FAIR VALUE IN ACTIVE MARKETS ESTIMATED ON THE BASIS OF ECONOMIC AND FINANCIAL MODELS
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Creator Bielawski, ?.
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Subject accounting
financial instruments
fair value
balance sheet valuation
shares
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Description ????????? ??????????? ????????? ?? ??????????? ????????? ??????? ???
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Financial instruments pose a number of problems in economic sciences, especially in
accountancy which deals with continuous measurements of these instruments in
practice. One of the major problems is the use of fair value is valuating financial
instruments. According to this category, two basic financial instruments ca be identified ?
instruments whose prices are determined by active markets and those for which such
prices and markets do not exist. The first class is valuated on the basis of accounting
categories while the second type of instruments is valuated on the basis of value
estimation models and techniques. The paper presents the models for balance sheet
valuation of shares based on fair value in active markets estimated on the basis of
economic and financial models. The pap er aims to present the results of empirical research
and a comparison, on the basis of statistical methods, of valuations based on the actual fair
value and estimated share values determined by economic and financial methods.
 
Date 2016-04-18T12:18:42Z
2016-04-18T12:18:42Z
2012
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2931
 
Language en
 
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Publisher ????