Asset valuation bases（資產(chǎn)評(píng)估基礎(chǔ)）是什么_2021年ACCA考試FM知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Asset valuation bases 資產(chǎn)評(píng)估基礎(chǔ)
【知識(shí)點(diǎn)】
Asset valuation bases 資產(chǎn)評(píng)估基礎(chǔ)
Asset valuation bases 資產(chǎn)評(píng)估基礎(chǔ)
? The net assets valuation method can be used as one of many valuation methods, or to provide a lower limit for the value of a company. By itself it is unlikely to produce the most realistic value.
? Using this method of valuation, the value of an equity share is equal to the net tangible assets divided by the number of shares.
? Net tangible assets are the value in the statement of financial position of the tangible non-current assets (net of depreciation) plus current assets, minus all liabilities.
? Intangible assets (including goodwill) should be excluded, unless they have a market value (for example patents and copyrights, which could be sold).
(a) Goodwill, if shown in the financial statements, is unlikely to be shown at a true figure for purposes of valuation, and the value of goodwill should be reflected in another method of valuation (for example the earnings basis).
(b) Development expenditure, if shown in the financial statements, would also have a value which is related to future profits rather than to the worth of the company's physical assets.
? Valuation bases
Net asset basis is used as a 'floor value' for a business that is up for sale.
? Historical cost basis (net book value) – unlikely to give a realistic value, as it is dependent on the business's depreciation and amortisation policy
√ Book value = book value of total of assets – book value of total liabilities
? Realisable basis – if the assets are to be sold, or the business as a whole broken up.
√ Net realizable value = Net realisable value of total assets – book value of total liabilities
? Replacement basis – if the assets are to be used on an ongoing basis
√ Net assets = Replacement cost of total assets – book value of total liabilities
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注：以上內(nèi)容來(lái)自Echo老師基礎(chǔ)班第31講
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