Podejścia i metody wyceny w świetle standardów wyceny przedsiębiorstw

Abstract

This paper tries to analyze whether and to what extent business valuation standards regulate valuation approaches and methods. The paper includes research carried out on 12 business valuation standards (four American standards, Canadian, Australian, New Zealand, Chinese – Hong Kong, German, Polish and two international standards) in order to show differences and similarities in regulations. The research shows that some business valuation standards interfere very deeply in the scope of valuation approaches and methods.