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Journal articles on the topic 'Valuation of financial assets Financial assets are financial resources of an economic entity'

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Published: 4 June 2025

Last updated: 1 August 2025

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1

Caus, Lidia. "Inventory valuation in the Republic of Moldova and its impact on financial reporting." Vector European, no. 1 (June 2025): 102–11. https://doi.org/10.52507/2345-1106.2025-1.16.

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In order to carry out their activities, entities use various current assets, with inventories being a key accounting element within them. In accounting practice, there are numerous challenges related to the accounting of inventories. Proper management of inventories involves addressing important issues regarding the recognition, evaluation, and use of accounting accounts specific to inventory movements. Correct inventory valuation is a fundamental aspect of financial accounting, as it has a direct impact on the financial statements, economic results, and tax obligations of an entity. In the Re

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2

SHKULIPA, L. "New Definitions for the Notions “Asset” and “Liability” in the Conceptual Framework for Financial Reporting: Reasons and Consequences." Scientific Bulletin of the National Academy of Statistics Accounting and Audit, no. 1-2 (May 1, 2020): 40–47. http://dx.doi.org/10.31767/nasoa.1-2.2020.04.

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The purpose of this article is to investigate the evolutionary logic of defining assets and liabilities under the influence of changes in the Conceptual Framework of Financial Reporting, the causes, and consequences of these changes in a consistent understanding by developers and practitioners. The evolutionary changes in the definitions of assets and liabilities in the Conceptual Framework of Financial Reporting and the reasons that led to these changes have been investigated. The reasons are different interpretations of probability and expected benefits; and asymmetric asset and liabil

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Hafis Hajiyev, Hafis Hajiyev, and Samir Azizli Samir Azizli. "PRİNCİPLES OF ACCOUNTİNG ORGANİZATİON AND REPORT FORMATİON İN SMALL AND MEDİUM-SİZED BUSİNESS ENTİTİES İN MODERN CONDİTİONS." PAHTEI-Procedings of Azerbaijan High Technical Educational Institutions 28, no. 05 (2023): 465–75. http://dx.doi.org/10.36962/pahtei28052023-465.

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According to international accounting theory, intangible assets represent various rights to intellectual property objects and the use of natural resources. In accounting terminology, the phenomenon of intangible assets is characterized as long-term assets that do not have a physical form, but have value and bring profit to small and medium-sized enterprises. The concept of intangible assets such as “business image of the enterprise”, “company value” or “goodwill”, which shows the difference between the book value of the property of small and medium enterprises purchased and its market (sale) p

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Krasnorutskyy, Oleksiy, Tetiana Marenych, Kristina Krichfalushii-Stepanova, and Ihor Bohdaniuk. "Enterprise potential as an important object of assessment and control in the management system." Ukrainian Journal of Applied Economics and Technology 2024, no. 4 (2024): 51–64. https://doi.org/10.36887/2415-8453-2024-4-8.

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The article is devoted to substantiating the significance of the potential of agricultural enterprises as an independent object of evaluation and control in the management system of their activities. Based on the work of domestic scientists, it was established that today, among scientists, there needs to be a unified approach to understanding the object of assessment at the level of enterprises to implement practical management actions regarding the use of their potential opportunities in the future. The analysis of literary sources proved that related concepts, which are interdependent among

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Poltarykhin, A. L., S. A. Shelkovnikov, and R. A. Khomchenko. "GOALS, OBJECTIVES AND MODERN APPROACHES TO ASSESSMENT AND MANAGEMENT OF COMPANY COST." Innovations and Food Safety, no. 2 (October 4, 2023): 149–56. http://dx.doi.org/10.31677/2311-0651-2023-40-2-149-156.

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The authors analysed the components and elements of effective company value management. First, the purpose and objectives of a comprehensive assessment of the company’s value in current conditions are highlighted. A description of the existing approaches and methods for assessing the value of a business is given. Finally, the strengths and weaknesses of the business valuation methods of the considered strategies are highlighted. The valuation of a company is a procedure for establishing the market value of an economic entity. The need for this procedure may appear in certain legal situations a

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6

Kasatkina, E. V., and D. D. Vavilova. "Mathematical Model of Optimal Development Enterprise Economics." Statistics and Economics 17, no. 2 (2020): 72–81. http://dx.doi.org/10.21686/2500-3925-2020-2-72-81.

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Purpose of the study. The production sphere of the enterprise is a dynamic system of cash, material and information flows, in the framework of which the final product is formed, distributed between investments in production capital and own consumption. The task of choosing the optimal proportions of the distribution of the final product is relevant and practically significant for corporations in developing economies. The purpose of this work is, using mathematical modeling, to identify strategy for the optimal development of commercial enterprise, based on the volume of investment in factors o

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Yesimov, S. S. "Financial assets in the system of financial legal relations." Analytical and Comparative Jurisprudence, no. 2 (May 11, 2024): 447–51. http://dx.doi.org/10.24144/2788-6018.2024.02.75.

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The article examines financial assets in the system of financial legal relations from the point of view of current legislation and regulatory acts of the European Union. The object of the study is a set of social relations regarding financial assets. The purpose of the article is to develop scientifically based conclusions about financial legal relations related to the use of financial assets in economic turnover. The work uses dialectical, logical, systematic, analysis and synthesis, formal- legal, comparative-legal and other methods of scientific knowledge. It has been established that the f

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Gláserová, Jana. "Is fair value currently in compliance with the principle of true and real reflection in the Czech accounting?" Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 4 (2012): 99–108. http://dx.doi.org/10.11118/actaun201260040099.

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Information value of data provided by the accounting is in significant extent dependent on the method of valuation used in accounting of individual economic operations especially on the method of valuation of individual items in the financial statements. Financial expression of the individual value of assets and liabilities of the company (including the balance sheet of the company), as well as the amount of equity, depend just on specific method of valuation of assets and liabilities that each entity used in the accounting system. This fact has also a crucial influence on the overall level of

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9

Zhu, Xuqi, and Yanan Wu. "Explore the Significance, Problems and Suggestions for Data Assets Entry into the Statement in Financial Institutions." Journal of Economics and Law 1, no. 3 (2024): 59–67. http://dx.doi.org/10.62517/jel.202414310.

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As an emerging asset type in the process of economic and social digital transformation, data assets are increasingly becoming an important strategic resource to promote the construction of digital China and accelerate the development of digital economy. For enterprises, data resources will become strategic resources in the future, and data assets will become core assets. As an important provider of financial services, financial institutions have a large amount of data involving customers, transactions, risks and other aspects, which has become the core resources of financial institutions. This

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10

Orjonikidze, Nino. "THE PLACE OF ECONOMIC FREEDOM IN THE ECONOMIC POLICY OF THE COUNTRY." Economic Profile 15, no. 20 (2020): 53–61. http://dx.doi.org/10.52244/ep.2020.20.06.

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A market economy is based on economic freedom, which is revealed in freedom of choice. Choice is the main precondition for competition, and competition is the main driving force of economic development. Economic freedom contributes to the development of the economy of country and the well-being of the population the country depends on it. The International Heritage Foundation has been conducting annual surveys since 1995 on the fulfillment of these conditions in 180 countries around the world, including Georgia. The index of economic freedom in Georgia changes every year. A country is consider

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11

PYLYPENKO, О., and О. YURCHENKO. "Digital Financial Assets: Problems of Recognition, Valuation and Legal Regulation in Accounting." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (November 3, 2021): 38–44. http://dx.doi.org/10.31767/nasoa.4-2020.05.

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The article reveals the author’s vision of the recognition, valuation and legal regulation of accounting of digital assets at company level. The economic nature of cryptocurrency is discussed through interpreting the functions of money: a measure of value, a means of circulation, a means payment and accumulation, and the global money. It is concluded that cryptocurrency does not comply with the classical definition of “money”, because it does not feature its main functions. But it can be said that cryptocurrency constitutes the first opened, digital alternative currency able to take the

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12

Tsyuh, S. I., and I. M. Prots. "Principles of taxation of transactions with financial assets." Uzhhorod National University Herald. Series: Law 3, no. 85 (2024): 72–77. http://dx.doi.org/10.24144/2307-3322.2024.85.3.11.

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The subject of the research is the norms of tax legislation, which regulate relations between the state in the form of tax authorities and business entities regarding the calculation and payment of taxes when carrying out transactions with financial assets. The goal is to develop theoretical and practical provisions, scientifically based conclusions about financial legal relations related to the use of financial assets in economic turnover, to identify the peculiarities of legal regulation of taxation of transactions with financial assets. The methodological basis of the research is general sc

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Svoboda, P. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 53, No. 10 (2008): 466–74. http://dx.doi.org/10.17221/927-agricecon.

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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicatin

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Svoboda, Patrik. "Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 6 (2007): 255–64. http://dx.doi.org/10.11118/actaun200755060255.

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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicatin

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15

Shushkova, Yuliia V., and Roman Ya Fatsiievych. "Concerning the Methodology of Analyzing the Financial Sustainability of the Small Business Sector: Macro- and Micro-Level Aspects." Business Inform 12, no. 563 (2024): 277–83. https://doi.org/10.32983/2222-4459-2024-12-277-283.

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The research focuses on the processes of ensuring sustainable and long-term functioning and development of enterprises and organizations, in particular in the small business sector. It is noted that the steady and stable progress of small business entities concerns the planning of almost all system and structural aspects. This includes the parameters of financial stability. So, there is a necessity of analyzing and evaluating the financial stability of small business entities at various levels, in particular, micro- and macroeconomic. Based on these principles, the aim of the research is to ge

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16

Iakymchuk, N. "THE CONTENT AND STATE OF LEGISLATIVE CONSOLIDATION OF THE LEGAL CATEGORY OF "FINANCIAL RESOURCES" AND ITS ELEMENTS." Bulletin of Taras Shevchenko National University of Kyiv. Legal Studies, no. 119 (2021): 123–28. http://dx.doi.org/10.17721/1728-2195/2021/4.119-23.

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The purpose of the work is to clarify the content and state of legislative consolidation of the legal category "financial resources" and its elements in Ukraine. To the research methodology belong: general scientific and special methods of cognition, in particular, system-structural, dialectical, formal-logical, and comparative-legal methods. The characteristic of the maintenance and forms of financial resources is given. It was found that the category of "financial resources" is the basic criterion for distinguishing funds from other types of resource funds (property, information, natural, la

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17

Murugan, Mr Bala, and Dr Sasirekha. "A Study on Corporate Valuation." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 04 (2025): 1–9. https://doi.org/10.55041/ijsrem43908.

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Corporate valuation is an essential part of financial management that helps determine the economic worth of a business entity. It plays a key role in strategic planning, investment decisions, and mergers and acquisitions. Understanding the value of a company allows investors and stakeholders to make informed financial choices. Several methods are commonly used for corporate valuation, including the discounted cash flow (DCF) method, which estimates a company's value based on its expected future cash flows, the market-based valuation approach, which compares a company to similar businesses in t

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18

НАМИНОВА, К. А., А. В. НАТЫРОВА, С. С. УЧЕНОВА та ін. "АНАЛИЗ ФИНАНСОВЫХ РЕСУРСОВ И КРИТЕРИИ ЭФФЕКТИВНОСТИ ФИНАНСОВОЙ УСТОЙЧИВОСТИ ПРЕДПРИЯТИЯ". Экономика и предпринимательство, № 9(170) (13 вересня 2024): 955–63. http://dx.doi.org/10.34925/eip.2024.170.9.178.

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В статье представлены результаты анализа финансовых ресурсов предприятия и его финансовой устойчивости. Финансовые ресурсы предприятия в статье рассмотрены в отношении активов и пассивов, собственных и заемных средств. Критерии эффективности финансовой устойчивости предприятия выявлены посредством метода группировки (активы и пассивы, коэффициентного метода, метода сравнения). Полученные значения по разным этапам определения эффективности использования финансовых ресурсов предприятия свидетельствуют о их кризисном состоянии, высока степень вероятности банкротства хозяйствующего субъекта. The a

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19

SITNIKOVA, Valentina A., and Sofiya A. SITNIKOVA. "Accounting policy of economic entities in the conditions of application of Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets." International Accounting 25, no. 8 (2022): 925–46. http://dx.doi.org/10.24891/ia.25.8.925.

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Subject. This article discusses the development of the accounting policy provisions in accordance with the requirements of the Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets, for the identification of fixed assets, their valuation, depreciation, write-off of objects from accounting, disclosure of information about fixed assets in accounting (financial) statements. Objectives. The article aims to analyze the provisions of the Federal Accounting Standard (FSBU) 6/2020 – Fixed Assets in the context of its sections for the need for local regulation of certain issues of accounting for fix

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20

Strojek-Filus, Marzena, and Viktoriia Dremliuha. "Intangible Assets In The Accounting Law – Comparison Of Polish And Ukrainian Solutions." ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law 22, no. 2 (2018): 51–57. http://dx.doi.org/10.5604/01.3001.0012.4275.

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The paper presents a differentiated approach to the valuation and presentation in the financial statement of economic resources of business entities in neighbouring countries illustrated on the example of Poland and Ukraine. Domestic accounting law solutions of the countries under analysis with respect to intangible assets have been analyzed in detail. The aim of the paper is to show and assess the differences in the identification, valuation and presentation of intangible assets in the light of domestic accounting in Poland and Ukraine. The authors postulate unification of solutions in this a

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DRAPCHUK, A., and T. RZAEVA. "ANALYSIS OF THE FINANCIAL SECURITY OF THE ENTERPRISE, BY ITS FINANCIAL STATUS." Herald of Khmelnytskyi National University. Economic sciences 270, no. 3 (2019): 145–47. https://doi.org/10.31891/2307-5740-2019-270-3-152-154.

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The purpose of the article is to study the basic concepts of the financial condition of the enterprise. Highlighting its main characteristics. Directing the leading features of analytical financial security research. The article explores theoretical approaches to understanding the concept of financial status of an enterprise. The main characteristics of financial condition in modern research are outlined. The ability of an enterprise to provide a certain level of financing for its activities. An indication of the enterprise's capacity for self-development. Characteristics of the state of capit

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Феофилактов, К. И. "The choice of depreciation policy of fixed assets in the accounting of JSC "Industry Service"." Экономика и предпринимательство, no. 3(140) (June 17, 2022): 1460–63. http://dx.doi.org/10.34925/eip.2022.140.03.285.

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В производственно-хозяйственной деятельности любого экономического субъекта достаточно большое значение имеют основные средства. На эффективность производственного процесса влияют различные факторы: стоимость, количество, структура, технический уровень основных средств. В активах экономического субъекта основные средства часто формируют главную часть. Данные об основных фондах имеют важное значение для раскрытия информации о финансовом положении и результатах эффективной деятельности экономического субъекта. Непосредственно основные средства являются средствами труда, которые используются при

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23

Pan, Yinan. "A Financial Analysis and Valuation of Home Depot." Highlights in Business, Economics and Management 40 (September 1, 2024): 694–99. http://dx.doi.org/10.54097/0qpy3n26.

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This study aims to research and analyze the firm’s valuation of Home Depot by exploring the company’s background and recent events, evaluating company performance, forecasting future development, and discovering the firm’s strategy and risk. The performance evaluation uses liquidity, solvency, and profitability to assess the firm operations and use of resources. The additional valuation adopts current and next year’s forecast financial data to measure the company’s EPS and revenue growth rate, P/E, PEG, and GP/A ratios. The results show that Home Depot has high liquidity, high profitability, a

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Lysenko, Yu V., D. N. Korneev, N. Y. Korneeva, M. V. Lysenko, G. P. Butko, and E. N. Filipsonova. "Architecture of effectiveness of use of assets of an agricultural organization of fishery complex." BIO Web of Conferences 139 (2024): 14001. http://dx.doi.org/10.1051/bioconf/202413914001.

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This article outlines the economic essence of current assets, reveals their concept, examines the sources of formation and indicators characterizing the efficiency of using the assets of a business entity. Effective use of current assets in the fishery complex is a key factor for the successful sale and production of agricultural products. The optimal distribution and size of current assets play an important role in ensuring a continuous circulation process. The organizational and economic characteristics of an agricultural organization engaged in agriculture allow us to more deeply study the

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Iswari, Yuni, and Elis Mediawati. "Literature Review on Valuation and Accounting Recognition for Heritage Assets." International Journal of Business, Law, and Education 5, no. 1 (2024): 295–308. http://dx.doi.org/10.56442/ijble.v5i1.366.

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Historic assets can also be said to be unique assets because of the diverse ways of obtaining them ranging from development, purchase, donation, inheritance, booty, or confiscation and their management and maintenance are protected by the local government (Agustini, 2011). In accordance with applicable laws the validity of a historic asset can be proven by legality to maintain the unlimited existence of historic assets. There are several valuation models for Historic Assets based on accounting standards that apply in the world, namely: Accounting Policy Act, Generally Recognized Accounting Pra

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Cheong, Hyongmook, Boyoung Kim, and Ivan Ureta Vaquero. "A Data Valuation Model to Estimate the Investment Value of Platform Companies: Based on Discounted Cash Flow." Journal of Risk and Financial Management 16, no. 6 (2023): 293. http://dx.doi.org/10.3390/jrfm16060293.

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As both investment attraction and mergers and acquisitions targeting information technology and platform companies are becoming more important in the digital-centric economic environment, interest in valuing corporate data assets is increasing. Accordingly, among the income approaches used in business valuation, this study presents a data valuation model based on discounted cash flow. This model is expected to be useful for corporate investment decision-making. The assumptions used in this study for the estimation of data income include intangible asset value, exclude net asset value, and data

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Bagus, Rahmanda, Irawati, and Intan Amalia Hafizat. "Juridical Analysis of the Capital Access Mechanism for BUMDes Without Legal Entity Status." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 08, no. 04 (2025): 1765–69. https://doi.org/10.5281/zenodo.15194742.

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In the era of autonomy, local areas in Indonesia have been able to focus on valuable principles to achieve prosperity and improve the economic well-being of communities through the empowerment of villages. Villages are recognized as social units based on customs and laws, allowing them to govern their own affairs based on local traditions. The Indonesian government has introduced regulations, such as the Village Law of 2014, providing a new framework for village institutions like the Village Owned Enterprises (BUMDesa) to support local development. BUMDesa play a strategic role in rural areas

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STEFANIV, Ihor. "THEORETICAL AND PRACTICAL ASPECTS OF THE NORMALIZATION OF AN ECONOMIC ENTITY'S FINANCIAL STABILIT." WORLD OF FINANCE, no. 3(52) (2017): 83–92. http://dx.doi.org/10.35774/sf2017.03.083.

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Introduction. The formation and maintenance the optimum efficiency of business is a most important task of activity of economic entity. Each company must provide the effect of profit stabilization. In this case it will better perform its activities. This situation creates the necessary potential for the future. Exactly in this way the process of assets accumulation and distribution happens without undue cost and effort. Resources are become cheaper, the activities and the results are become more predictable, stable correspondent relations are formed, markets are expanded and prices are stabili

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Limbong, Christine Herawati, Elida Florentina Sinaga Simanjorang, Nova Jayanti Harahap, and Zulkarnain Nasution. "Financial Ratio Analysis at PT. Adaro Energy Tbk. Based on The 2017 – 2020 Financial Statements." Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 4, no. 1 (2021): 77–86. http://dx.doi.org/10.31538/iijse.v4i1.1460.

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Every company must have financial reports that record capital, profits, losses, production wages, salary payments, which are related to the whole business. This report is called a financial report or financial report which records all information about a company's finances. The financial report is the final result of the process of recording financial transaction activities in a company that describes the company's financial condition in an accounting period and is a general description of the performance of a company. Where the purpose of making financial statements is to communicate the econ

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S. Savina. "ARTIFICIAL INTELLIGENCE IN ANALYZING THE CAPITAL STRUCTURE EFFECT ON FINANCIAL STABILITY." BULLETIN 1, no. 383 (2020): 277–87. http://dx.doi.org/10.32014/10.32014/2020.2518-1467.33.

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Financial stability is an important measure used by stakeholders to assess the financial situation of an entity concerned. Economic worries caused by internal business issues, global processes, and international economic (regional) integration may increase the entity’s exposure to external factors. Financial stability considers the entity’s dependence on creditors and investors, i.e. the debt-to-equity ratio. Significant liabilities that are not fully covered by the entity’s own liquid funds create preconditions for bankruptcy should any large creditor demand settlement of any debts owed to it

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Shanti, Yunita Kurnia, Susi Sih Kusumawardhany, and Sudarmadi Sudarmadi. "UNDERSTANDING ACCOUNTING IN SUPPORTING REPORTS QUALITY FINANCE AT PT. PASANGGRAHAN CITRA PERSADA." PUAN INDONESIA 4, no. 2 (2023): 287–300. http://dx.doi.org/10.37296/jpi.v4i2.120.

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Financial statements are a form of accountability for the management of economic resources owned by an entity. Published financial reports must be prepared in accordance with applicable accounting standards so that these financial statements can be compared with the financial statements of the previous period or compared with the financial statements of a clear entity. Quality of financial reports - (financial statement) is the final result of the process of accounting activities or a summary of financial transactions. Financial statements are prepared to provide information about the position

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Poprozman, Oleksandr, and Olena Opanasenko. "Management of financial resources to optimize enterprise costs." Market Relations Development in Ukraine 140, no. 1(272) (2024): 79–87. https://doi.org/10.5281/zenodo.10837474.

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The subject of the study is the theoretical and methodological foundations of organizational andeconomic approaches to the processes of managing the company’s financial resources in order tooptimize them.The purpose of the study is the systematic theoretical and practical substantiation of theprocesses of managing the company’s financial resources and optimization of the company’s costs,analysis of the processes of formation and use of financial resources.Research methods. The article uses general scientific and special research methods, whileprocessing and analyzing informat

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CHERNYAVSKA, Y.B., and N.V. BOLILA. "Choice of depreciation policy as a means of influence on the financial sustainability of enterprises in the construction industry." Market Relations Development in Ukraine №9(232)2020 144 (November 24, 2020): 99–106. https://doi.org/10.5281/zenodo.4288649.

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The subject of research – methods of depreciation policy of a construction company. The purpose of this article is to summarize the existing approaches to the organization of depreciation policy and its adaptation to the needs of construction companies in Ukraine, highlighting important aspects of accrual and use of depreciation to effectively manage financial and economic activities and ensure its financial stability. Methodology of work – methods of analysis and synthesis (when choosing a method of depreciation policy), the method of socio–economic experiment (if appropriat

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Aldeshova, S. B., G. T. Akhmetova, and M. S. Dariskaliyeva. "Financial and economic activity in agricultural enterprises: theoretical aspects." Problems of AgriMarket, no. 2 (July 6, 2021): 86–92. http://dx.doi.org/10.46666/2021-2.2708-9991.10.

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The goal is to show the specifics of conducting financial and economic activities in agricultural enterprises, which differs from other sectors of economy, which is more characterized by the assortment, volumes of products produced and sales in value terms, which is directly dependent on the quality, deterioration of production facilities, the availability of the necessary raw materials, materials, sales options. The following tasks were solved: problems of accounting in the entities of agricultural sphere were studied; identified difficulties in enhancing economic activity in farms of this se

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Olena, Slavinska, Kharchenko Anna, Bubela Andrey, and Chechuha Oleksandr. "DEVELOPMENT OF ROAD SECTOR'S LEND VALUATION METHOD FOR AIMS OF ASSET MANAGEMENT." TECHNOLOGY AUDIT AND PRODUCTION RESERVES 2, no. 2(52) (2020): 43–46. https://doi.org/10.15587/2312-8372.2020.200743.

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<em>The object of research is the land management processes of the road sector. The studies are based on the use of a multistructure approach, the basic principles of the theory of complex systems and the methodology of AHP (Analytic Hierarchy Process) by Thomas Saaty. The main hypothesis of the study is the application of a multi-structure approach to valuing assets, which are not comprehensively evaluated in the study, but are considered as complex objects and are divided into simpler levels, components and elements that can be evaluated separately. The features of the valuation of land of t

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Lugachev, M. I., N. V. Ulianova, and K. G. Skripkin. "New Approaches to the Interpretation of Balance in the Digital Economy." Statistics and Economics 17, no. 3 (2020): 25–36. http://dx.doi.org/10.21686/2500-3925-2020-3-25-36.

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The purpose of the article is to theoretically prove the possibility of generating forecast information in the balance-sheet regarding profit indicators, net inflow of operating money and financial capital. According to the authors, the system of these indicators is revealed in dynamics, thus reflecting the impact of profit on the financial condition of the organization. A logical and accounting balance-sheet relationship is established between actual and forecast indicators that characterize the financial condition in the past and future. By analyzing the processes in the operating cycle, the

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Held, Barel. "Valuation Model of Heritage Assets in a Public Museum – A Transdisciplinary Approach." Oeconomia Copernicana 5, no. 4 (2014): 139–68. http://dx.doi.org/10.12775/oec.2014.031.

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The new public management account requires an opening balance sheet which needs to depict all assets and capital. This is also true for heritage assets in public museums. However, there exists neither in Germany nor generally an accepted international valuation approach, while at the same time there is a cut for public budget. As a result, the communes must decide on which area of responsibility to allocate financial resources and in what amount. With regard to museums, it means to define the tasks according to the strategic target planning, and to consequently derive the portfolio of the muse

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Hnatiuk, Alla. "A New Look at the Classification of Non-current Tangible Assets During a Crisis." Modern Economics 25, no. 1 (2021): 46–51. http://dx.doi.org/10.31521/modecon.v25(2021)-07.

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Annotation. Introduction. Creation of an efficient property management system is one of the main problems for the enterprise management system. The effectiveness of such a system is directly determined by the quality of information used for management. Among the tasks, which an economic entity faces, a special place is occupied by the classification of objects of accounting. Financial and tax indicators depend on its solution at a particular enterprise. In order to properly organize the economic activity of an enterprise, it is needed to know what funds it has and in what these funds are inves

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Stoilov, Todor, and Krasimira Stoilova. "Quantitative Management of Business Disbursements by Portfolio Optimization." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 20 (July 21, 2023): 1621–27. http://dx.doi.org/10.37394/23207.2023.20.143.

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The paper aims to solve the problem of reallocating financial payments between disbursements and outflows by increasing the efficiency of working capital. The reallocation of financial payments is a different case from the reallocation of investments. The disbursements can be regarded as a set of assets, which generate negative returns in comparison with the assets in the portfolio theory. The purpose of this study is to derive a formal model, which gives quantitative solutions for the reallocation of resources between disbursements. Thus, the disbursements can indirectly influence positively

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OVSIUK, Nina, Yuliia BURDEINA, and Hanna HODUNOVA. "Equity as a source of long-term financial investments in the context of NP(S)BO and IFRS." Economics. Finances. Law 11/2023, no. - (2023): 108–11. http://dx.doi.org/10.37634/efp.2023.11.22.

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Investments are an important component of the development of the enterprise, individual industries and the country's economy as a whole. The ability to invest depends on the efficiency of one's own production, the ability to solve social and environmental problems, and the potential dynamism of the financial and human capital of the business entity. Without a reliable basis for investment activities, determining the role of own capital as a source of long-term financial investments, it is difficult to hope for the progress of domestic production, and with it, a corresponding place in the world

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Obukhova, A. S., and S. A. Narykova. "DEVELOPMENT OF ACTIVITIES TO IMPROVE THE FINANCIAL STATUS OF THE ORGANIZATION BASED ON CORRELATION-REGISTRATION ANALYSIS." Proceedings of the Southwest State University 21, no. 3 (2017): 104–13. http://dx.doi.org/10.21869/2223-1560-2017-21-3-104-113.

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In modern economic conditions the activity of each economic entity is the subject of attention of a wide range of market participants interested in the results of its functioning. In order to ensure the survival of the company in modern conditions, management personnel must, first of all, be able to assess the financial condition of their enterprise and existing potential competitors really. Financial condition is the most important characteristic of the economic activity of an enterprise, which determines competitiveness, potential in business cooperation, assesses to what extent the economic

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Anzin, Roman, and Mykhailo Prodanchuk. "Assessment of the effectiveness of the company’s financial transformation." Ukrainian Journal of Applied Economics and Technology 2025, no. 1 (2025): 328–33. https://doi.org/10.36887/2415-8453-2025-1-55.

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The work aims to determine the optimal methodological approaches to assessing the value of a company in the context of its financial transformation. For the study, the author used the method of scientific observation and comparison, the bibliographic method, the graphical method, and methods of empirical research. A necessary condition for the growth of the company’s market value is its access to capital markets (internal and external) to attract financial resources. In the modern economic environment, the following types of company value are distinguished: market, balance sheet, divisional, e

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Patoka, Iryna. "CURRENT PROBLEMS OF THE ECOSYSTEM ASSETS ASSESSMENT OF TERRITORIAL COMMUNITIES." Environmental Economics and Sustainable Development, no. 9(28) (2021): 50–56. http://dx.doi.org/10.37100/2616-7689.2021.9(28).7.

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The article is aimed at introduction of the up-to-date approaches to the economic assessment of ecosystems and their implementation while determining the priority tasks of the territorial communities development. The necessity is substantiated of the ecosystems economic assessment for determining the priority tasks of the territory development taking into account the ecosystem approach. It is emphasized that the achievement of the goals of sustainable spatial development at the local level is ensured via full mobilization of all types of local resources, in particular by taking into account th

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Grosu, Veronica, Marian Socoliuc, Elena Hlaciuc, Panciuc Marioara Viorica, and Iulian Dascalu. "Development of an Intellectual Capital Valuation Model for Accounting and Financial Advisory Firms." 14th GCBSS Proceeding 2022 14, no. 2 (2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.2(67).

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In all fields of activity where the formation of advanced professional skills is essential to cope with the multiple crisis which we are witnessing today, we find a permanent concern from management to increase the quality of the human resource employed, as a unique solution to increase performance and sustainability of their business. In this context, the ascension of digital economy has led to a new hierarchy with IC on top, regarding the factors that influence the competitive advantage of firms, especially since, in certain fields, the possession of these intangible resources is becoming mu

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Misse-Ariza, Augusto, Carlos Montes-Salazar, and Eutimio Mejia-Soto. "HACIA UNA DEFINICION DE ACTIVO AMBIENTAL UNA PROPUESTA DESDE LA CONTABILIDAD TRIDIMENSIONAL." Identidad Bolivariana 5, no. 2 (2021): 52–84. http://dx.doi.org/10.37611/ib5ol252-84.

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Traditional accounting of an economic-financial nature has developed the criteria for the recognition, measurement, valuation, presentation and disclosure of information of assets, based on the organizational control of resources and the generation of economic benefits from them, these judgments have been applied under the same guidelines to environmental assets. This research aim is to propose a concept of environmental asset based on an accounting for sustainability, based on an ethical vision that tends to defend life in conditions of dignity for the present and future generations of all fo

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Kolmakova, Valentyna. "FORMALIZATION OF VALUE MEASUREMENT OF ECOSYSTEM ASSETS (ON THE EXAMPLE OF WATER RESOURCES)." Environmental Economics and Sustainable Development, no. 9(28) (2021): 57–63. http://dx.doi.org/10.37100/2616-7689.2021.9(28).8.

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Scientific approaches to the formalization of valuations of ecosystem assets on the example of water resources are studied. The peculiarities of application of methods, approaches and directions of economic assessment to water as an ecosystem asset are revealed, key directions of practical application of results of economic assessment of ecosystem assets related to water in the system of nature management of territorial communities are determined. An algorithm for formalizing the valuation of water-related ecosystem assets from the following five blocks is proposed: the first involves consider

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YASYSHENA, Valentyna. "STRUCTURE AND VALUATION OF INTANGIBLE ASSETS AT DIFFERENT LEVELS OF STANDARDIZATION." WORLD OF FINANCE, no. 1(58) (2019): 145–56. http://dx.doi.org/10.35774/sf2019.01.145.

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Introduction. Today, due to the large number of types of intangible assets that are presented in the valuation and accounting standards of different levels, it is difficult to determine their objective assessments. Purpose. The article is devoted to the research and systematization of IA objects, presented in the international, European and national standards of expert assessment and accounting, with the aim to find the ways of domestic standards improvement, as well as management of IA at the enterprise. Results. The structure of the IA objects, which are described in the International Standa

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Gjoni (Karameta), Albana, Shpresa Çela, Ahmad Mlouk, and Griselda Marku. "Determinants of financial performance in Albanian economic entities, case of construction industry in Albania." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (January 20, 2022): 453–61. http://dx.doi.org/10.37394/23207.2022.19.41.

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Financial performance mainly reflects the overall financial health of the business sector over a period of time. It shows how well an entity is using its resources to maximize shareholder’s wealth. Although a thorough assessment of a firm's financial performance takes into account many other measures, the most common performance measurement used in the area of finance are financial ratios. This paper provides a comprehensive study of the financial performance measurement literature related to the construction sector in Albania. The literature covers studies from Albania, Iran, India and Pakist

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Mulska, Olha, and Taras Kloba. "DECOMPOSITION OF FINANCIAL CAPACITY OF UKRAINIAN HOUSEHOLDS IN THE CONDITIONS OF CHANGING ECONOMIC ENVIRONMENT: REGIONAL SECTION." Three Seas Economic Journal 2, no. 3 (2021): 68–77. http://dx.doi.org/10.30525/2661-5150/2021-3-10.

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Challenges of economic instability update the study of their impact on the architecture of economic and consumer behavior of Ukrainian households, which determines their financial capacity. The purpose of the article is to carry out a comparative analysis of the financial capacity of Ukrainian households at the regional level and to identify applied features of consumer behavior in the economic crisis. The object is the financial capacity of Ukrainian households in terms of regions. The subject of research: analysis of different models of behavior of households in Ukraine (consumer, investment

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LOPATOVSKA, Oksana, and O. GAEVSKA. "LIQUIDITY AND SOLVENCY IN THE CONTEXT OF FINANCIAL MANAGEMENT OF ENTERPRISE ACTIVITIES." Herald of Khmelnytskyi National University 302, no. 1 (2022): 118–23. http://dx.doi.org/10.31891/2307-5740-2022-302-1-19.

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The article considers the theory and methods of assessing the liquidity and solvency of the enterprise through the prism of financial management, which results in the interaction of all elements of financial relations of the enterprise, characterized by a system of indicators, reflecting the availability, allocation and use of financial resources. The interpretation of the economic category “liquidity and solvency management” of the enterprise is studied, namely the authors note that this is the process of developing and making effective management decisions to fulfill business obligations in

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