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Determination Of Company Value By The Approach Based On Assets


  • Dorel Berceanu
  • Dan Florentin Sichigea


This paper treats method based on assets of valuation of firm. So, after short theoretical considerations about this method we presented a practical study of valuation for a leasing firm. The method based on assets, also known as patrimonial method, the method based on costs and the method based on replacement costs, consists in correcting (adjusting) the book values of individual assets and company debts to convert them in market values.In this assessment, the company is mistaken with its assets, namely with the net asset, the valuator considering it as disjoined, respectively as an amount of assets.

Suggested Citation

  • Dorel Berceanu & Dan Florentin Sichigea, 2006. "Determination Of Company Value By The Approach Based On Assets," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 1(1(1)_2006), pages 9-13.
  • Handle: RePEc:ush:jaessh:v:1:y:2006:i:1(1)_2006:p:9-13

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