The Liquidation Value in Accounting and Business Valuation - Possible Symbiosis or Existing Collision Cover Image

Ликвидационната стойност в счетоводството и бизнес оценяването - възможна симбиоза или налична колизия
The Liquidation Value in Accounting and Business Valuation - Possible Symbiosis or Existing Collision

Author(s): Stoyan Georgiev
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: liquidation value; going-concern enterprise; business valuation
Summary/Abstract: In current paper will be discussed the accounting and business valuation aspects of “liquidation value”- when its application begins in financial distressed enterprises, presence or lack of precise law regulations, as well as possibilities for combination between accounting and business valuation approaches for determining this value.

  • Page Range: 470-478
  • Page Count: 9
  • Publication Year: 2016
  • Language: Bulgarian