, , , , . .. .. [1]
, .
(value) , /, . (price) ; , , , . , , , . (market price), , . , , (, ). , , . .
(market value) - , ( , ) , , ; , . (estimated value), , (revalued amount).
, , . , -, " " (limited market property) " " (forced sale value).
- , ; . , , , , , .
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- , , , (. 2.8).
" " (market value of firm), (market value of equity), , . , , , , , (working concern value), (investment value), (, ) (book value).
, , . , , , " " (value-in-use). , , . , . , , .
. , . (adjusted present value) - , .
. 2.8.
, , , . ; , (historical value), , , (net assets value) ( ), .
" " (breakup value), , .
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(liquidation value), , ( ). - (residual equity value), - (effective net value).
, , . .
" " " " , . , .
(acquisition costs), (deal closing costs); " " (transaction costs). , " " (auction realizable value), , .
, :
(nominated value) - , ; ;
(special value) - , ;
(consumption value) - ;
(historical value) - , ; " " (acquisition costs);
(historical costs) - ;
(deprival value) - ;
(impairment of an assets) - , , . , ;
(investment value) - , ;
(reinstatement value) , , , ;
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(replacement costs) - , , ;
(depreciated replacement costs) - , ;
(amortization costs) - , ;
(amortization amount) - ;
(effective value) - , ;
(net realizable value) - ;
(residual value) , ;
(intrinsic value) - , , ; " " (scarp value) " " (salvage value);
(recoverable amount) - , , , ;
(ratable value, taxable value) - , , ;
(insurable value) - , ; " " (insurable replacement costs);
(indemnity value) - , , , , , ; ;
(nuisance value) - , , , ,
;
(mortgage value) ; .
, , , (book value of equity), () , , . , " , , ", ( ) " (capital contributed in excess of par (or stated) value); - (capital surplus).
, , , . (capital impairment), , , .
, , " " (capital consumption adjustment), . " " (adjusted basis) - , .
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, :
(par value) , ;
(inherent value, intrinsic value) , ;
(no par value) - , , ;
() (share price) - , ;
(investment value) - , . " " . 2.4.
2.4
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2.5
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(. 2.6). , -, , -, ( ), -, . , . .
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2.6
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