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Влияние Активов На Ликвидационную Стоимость Стразовой Компании При Оценке Бизнеса

Author

Listed:
  • Ступичева Яна Геннадьевна

    (Отдел внутреннего контроля ПОД/ФТ страховой компании СГ МСК)

  • Вершинина Ольга Васильевна

    (кафедра финансов и кредита Московского института экономических преобразований)

Abstract

В статье исследованы вопросы, связанные с оценкой стоимости бизнеса страховой организации в процессе ее ликвидации. Рассмотрен состав активов страховой организации, участвующих в оценке. Авторы предлагают реконструировать дебиторскую задолженность как вид актива, принимаемого в покрытие страховых реззервов, при передаче страхового протфеля для повышения ее рыночной стоимости при реализации.The article investigates the issues related to the evaluation of the business of an insurance company in the process of its elimination. The assets of an insurance company involved in the evaluation are considered. The authors propose to restructure the receivables as an asset type taken to cover insurance reserves for transferring insurance portfolio to enhance its market value in implementation.

Suggested Citation

  • Ступичева Яна Геннадьевна & Вершинина Ольга Васильевна, 2011. "Влияние Активов На Ликвидационную Стоимость Стразовой Компании При Оценке Бизнеса," Экономический журнал, CyberLeninka;Общество с ограниченной ответственностью "Издательство Ипполитова", issue 24, pages 58-66.
    • Handle: RePEc:scn:014943:13925244
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