MATERIALITY LEVEL ACCOUNTING UNDER BUSINESS REPUTATION ASSESSMENT BY FUTURE DISCOUNT CASHFLOW TECHNIQUE
The described algorithm of the business reputation valuation by the future discount cashflow (DCF) technique allows the justified investment decision-making. The technique is characterized by the computation complexity since a considerable volume of information is required for the model building. It...
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| Format: | Article |
| Language: | Russian |
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Don State Technical University
2013-09-01
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| Series: | Advanced Engineering Research |
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| Online Access: | https://www.vestnik-donstu.ru/jour/article/view/431 |
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| _version_ | 1849698598284951552 |
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| author | Natalia Anatolyevna Anikina Lyudmila Veniaminovna Myasoyedova |
| author_facet | Natalia Anatolyevna Anikina Lyudmila Veniaminovna Myasoyedova |
| author_sort | Natalia Anatolyevna Anikina |
| collection | DOAJ |
| description | The described algorithm of the business reputation valuation by the future discount cashflow (DCF) technique allows the justified investment decision-making. The technique is characterized by the computation complexity since a considerable volume of information is required for the model building. It should be noted that in the future discount cashflow model, the business reputation valuation for the investment purpose does not require the computation refinement as business reputation is an intangible asset, and its accurate evaluation is impossible. In this case, the computation simplification considering only essential model parameters is admissible. To conduct a correct comparative analysis of the investment objects, it is necessary to estimate materiality level for each of the compared organisations. |
| format | Article |
| id | doaj-art-928e6614aa394949bd97e413b98fd935 |
| institution | DOAJ |
| issn | 2687-1653 |
| language | Russian |
| publishDate | 2013-09-01 |
| publisher | Don State Technical University |
| record_format | Article |
| series | Advanced Engineering Research |
| spelling | doaj-art-928e6614aa394949bd97e413b98fd9352025-08-20T03:18:52ZrusDon State Technical UniversityAdvanced Engineering Research2687-16532013-09-01135-616016710.12737/1295424MATERIALITY LEVEL ACCOUNTING UNDER BUSINESS REPUTATION ASSESSMENT BY FUTURE DISCOUNT CASHFLOW TECHNIQUENatalia Anatolyevna Anikina0Lyudmila Veniaminovna Myasoyedova1Don State Technical University. RussiaDon State Technical University. RussiaThe described algorithm of the business reputation valuation by the future discount cashflow (DCF) technique allows the justified investment decision-making. The technique is characterized by the computation complexity since a considerable volume of information is required for the model building. It should be noted that in the future discount cashflow model, the business reputation valuation for the investment purpose does not require the computation refinement as business reputation is an intangible asset, and its accurate evaluation is impossible. In this case, the computation simplification considering only essential model parameters is admissible. To conduct a correct comparative analysis of the investment objects, it is necessary to estimate materiality level for each of the compared organisations.https://www.vestnik-donstu.ru/jour/article/view/431goodwillbusiness reputationinvestmentsvaluationdiscount cash-flow techniquewaccnet assetsmateriality. |
| spellingShingle | Natalia Anatolyevna Anikina Lyudmila Veniaminovna Myasoyedova MATERIALITY LEVEL ACCOUNTING UNDER BUSINESS REPUTATION ASSESSMENT BY FUTURE DISCOUNT CASHFLOW TECHNIQUE Advanced Engineering Research goodwill business reputation investments valuation discount cash-flow technique wacc net assets materiality. |
| title | MATERIALITY LEVEL ACCOUNTING UNDER BUSINESS REPUTATION ASSESSMENT BY FUTURE DISCOUNT CASHFLOW TECHNIQUE |
| title_full | MATERIALITY LEVEL ACCOUNTING UNDER BUSINESS REPUTATION ASSESSMENT BY FUTURE DISCOUNT CASHFLOW TECHNIQUE |
| title_fullStr | MATERIALITY LEVEL ACCOUNTING UNDER BUSINESS REPUTATION ASSESSMENT BY FUTURE DISCOUNT CASHFLOW TECHNIQUE |
| title_full_unstemmed | MATERIALITY LEVEL ACCOUNTING UNDER BUSINESS REPUTATION ASSESSMENT BY FUTURE DISCOUNT CASHFLOW TECHNIQUE |
| title_short | MATERIALITY LEVEL ACCOUNTING UNDER BUSINESS REPUTATION ASSESSMENT BY FUTURE DISCOUNT CASHFLOW TECHNIQUE |
| title_sort | materiality level accounting under business reputation assessment by future discount cashflow technique |
| topic | goodwill business reputation investments valuation discount cash-flow technique wacc net assets materiality. |
| url | https://www.vestnik-donstu.ru/jour/article/view/431 |
| work_keys_str_mv | AT nataliaanatolyevnaanikina materialitylevelaccountingunderbusinessreputationassessmentbyfuturediscountcashflowtechnique AT lyudmilaveniaminovnamyasoyedova materialitylevelaccountingunderbusinessreputationassessmentbyfuturediscountcashflowtechnique |