Oceňování 2018, 11(2):21-28 | DOI: 10.18267/j.ocenovani.210

Work with valuation date and available information

Veronika Machová1, Tomáš Podškubka2, Jiří Hlaváč3
1 Ing. Veronika Machová - senior consultant; znalecký ústav TPA Valuation & Advisory s.r.o.
2 Ing. Tomáš Podškubka, Ph.D. - senior manager; znalecký ústav TPA Valuation & Advisory s.r.o.
3 Ing. Jiří Hlaváč, Ph.D. - partner; znalecký ústav TPA Valuation & Advisory s.r.o.

This paper deals with the topic of work with available information in relation to the valuation date. Firstly, this paper presents the main methodology included in the International valuation standards and in the draft of the standard S1 OP VŠE "Standard for business valuation in the Czech Republic" drawn up by the Institute of business valuation. Secondly, this paper proposes the approach of working with information originated before the valuation date but published thereafter. Also, this paper deals with the role of the expert in the elimination of information asymmetry. Finally, this paper examines what methodology to use if it progresses between the valuation date and the date of the expert opinion.

Keywords: Market Value; Valuation; Information; Valuation date
JEL classification: G30

Published: October 4, 2018  Show citation

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Machová, V., Podškubka, T., & Hlaváč, J. (2018). Work with valuation date and available information. Oceňování, 11(2), 21-28. doi: 10.18267/j.ocenovani.210
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    References

    1. Buus, T. (2017): Okamžik ocenění a použitelné informace. Oceňování, 2017, roč. 10, č. 2, str. 3-13.
    2. Institut oceňování majetku (2011): Návrh českého standardu pro oceňování podniků. Prosinec 2011. Dostupné on-line: http://iom.vse.cz/odborna-cinnost/ceske-ocenovaci-standardy/. Přistoupeno 9. 3. 2018.
    3. INTERNATIONAL VALUATION STANDARDS COUNCIL (2017). International valuation standards. 2017. London: International Valuation Standards Council, 2017. ISBN 978-0-9931513-0-9.
    4. Zima, P. (2016): Oceňování podniků v právní praxi. V Praze: C.H. Beck, 2016. Právní praxe. ISBN 978-80-7400-623-4.

    This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.


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