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Global unification of Business Valuation Standards

Author

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  • Szczepankiewicz Elżbieta Izabela

    (Poznań University of Economics, Department of Accounting)

Abstract

Proces unifi kacji standardów wyceny przedsiębiorstw na świecie W artykule dokonano analizy najważniejszych wiodących standardów oszacowania wartości przedsiębiorstw na świecie, które mogą być pomocne w budowaniu polskich standardów wyceny. Przedstawiono strukturę i zakres takich standardów. W artykule przeprowadzono również analizę polskich obecnie obowiązujących regulacji w zakresie wyceny przedsiębiorstw. Oceniono poziom ich unifi kacji z wiodącymi standardami zachodnimi. Metodą badawczą przyjętą w opracowaniu jest analiza wiodących światowych standardów wyceny przedsiębiorstwa oraz wnioskowanie.

Suggested Citation

  • Szczepankiewicz Elżbieta Izabela, 2013. "Global unification of Business Valuation Standards," Management, Sciendo, vol. 17(2), pages 154-165, December.
    • Handle: RePEc:vrs:manmen:v:17:y:2013:i:2:p:154-165:n:12
    DOI: 10.2478/manment-2013-0062
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