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Author
Szymański Piotr (Uniwersytet Ekonomiczny we Wrocławiu)
Title
Standardy wyceny biznesowej w wybranych krajach - implikacje dla Polski
Business Valuation Standards in Chosen Countries - Polish Implications
Source
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2009, nr 48, s. 804-812, tab., bibliogr. 16 poz.
Issue title
Zarządzanie finansami firm : teoria i praktyka
Keyword
Wycena, Wycena przedsiębiorstwa, Standaryzacja
Valuation, Enterprise valuation, Standardization
Note
summ.
Abstract
Celem artykułu było zaprezentowanie znaczenia wycen biznesowych dla gospodarki, wskazanie przykładów organizacji standaryzujących oraz przykładu konstrukcji tego typu standardów. (fragment tekstu)

A number of enterprises is increasing in the world at the same time, it is possible every a few years to observe waves of the mergers and acquisitions. Value of priced enterprises and other business valuations are increasing in world GDP in the end. Valuations of this type have bigger influence for efficient functioning of the economy. Indirectly it has been reflected in research carried out in the USA which points out that the business valuation is one of the most prospective services. The article focuses on standards of the business valuation which limit risk of the valuation as well as raise the quality of services.(original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Szczecin University Main Library
Bibliography
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  2. Badanie fuzji i przejęć w 2004 roku, Raport Krajowy: Polska, PriceWaterhouseCoopers, s. 3.
  3. Corporate Financial News, M&A News and Trends, Factset Flashwire(tm) monthly, January 2007, Fact-Set Mergerstat LLC, s. 1-18.
  4. Gold L., Putting a value on valuation, "Accounting Today", vol. 21, no. 10, 4-17 June 2007, s. 44.
  5. International Glossary of Business Valuation Terms, American Institute of Certified Public Accountants, American Society of Appraisers, Canadian Institute of Chartered Business Valuators, National Association of Certified Valuation Analysts, The Institute of Business Appraisers, June 08, 2001, s. 2.
  6. Korney A., Firms mine value from valuations, "Accounting Today" vol. 20, no. 10, 5-18 June 2006, s. 46.
  7. Liebermann M.J., Anderson D., Will the real business valuation standards please stand up?, "The CPA Journal", January 2008, s. 22.
  8. Saroney III E. F., CPAs and the Changing Valuation Field, "The CPA Journal" February 2005, s. 60.
  9. Stanbury J., Take American lead on business valuation the UK needs a single body to develop a cohesive approach to standards and education, "Financial Times", London (UK), May 15, 2006, s. 5.
  10. Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, Statement on Standards for Valuation Services, AICPA(r) June 2007, s. 1-76.
  11. Wolosky H.W., The widening and changing scope of valuation service, "Practical Accountant", June 2005, s. 31.
  12. World Investment Report 2000: Cross-border mergers and acquisitions and development, Overview UNCTAD, New York and Geneva, United Nations, 2000.
  13. World Investment Report 2007: Transnational Corporations, Extractive Industries and Development, United Nations Conference on Trade and Development, New York and Geneva, United Nations, 2007, s. 6.
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Cited by
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ISSN
1899-3192
Language
pol
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