METODY STANOVENÍ REÁLNÉ HODNOTY PODLE IFRS
METHODS FOR DETERMINING FAIR VALUE UNDER IFRS

Author(s): Jaroslav Sedláček
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: fair value; the comparative method; income method; cost method;
Summary/Abstract: This paper deals with methods that are suitable for determining fair value according to IFRS. There are listed the basic criteria for selecting appropriate valuation methods and procedures for determining fair value in accordance with the methods. The prerequisite for the use of models is to obtain and use a maximum of relevant inputs from the preferred group of data sources.

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