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ACCOUNTING FOR THE LIQUIDITY FACTOR

Journal: Science Journal "NovaInfo" (Vol.1, No. 73)

Publication Date:

Authors : ; ;

Page : 105-108

Keywords : LIQUIDITY FACTOR; APPROACHES; RISK PREMIUMS; DISCOUNT RATE;

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Abstract

This article discloses the problem of accounting for the liquidity factor when assessing the value of an enterprise. The approaches are indicated in assessing the business value and calculation methods for a particular approach. Three groups of liquidity accounting factors are presented, as well as the calculation of the discount rate by the cumulative construction method.

Last modified: 2017-11-19 03:45:39