ბიზნესის საბაზრო ღირებულების მოგების კაპიტალიზაციის მეთოდით შეფასების საკითხის ინტერპრეტაციისთვის

ანოტაცია

An article discusses the methodological issues of the valuation of own capital by the business based on ongoing market values. Evolutionary development of the market economy relations has increased the demands on the valuation of the business values during implementation of the investments, bank crediting, calculation of the taxable basis, selling of the enterprise, defining of the share in the partners property;

     The article highlights the concepts and methods of the business valuation approaches, selection of the valuation methods based on the specific conditions, income-based approach for market valuation, specifically, applying the method of earning capitalization.