Přehled o publikaci

Appraising of small and middle companies is principally similar to determining the values of bigger companies. The key difference lies in limited amount and quality of the input information. However it implicates the whole appraising proces, application of some traditional procedures is then unacceptable. The fundamental problem consists in impossibility to pronounce a going concern principle which accordingly stops using of perpetuity based inflows methods. That is the cause of lookong for alternative appraising models. The most practically apllicable technics seem to be predicting inflows for a limited period followed by presuming a liquidation or using the substancial property method.