Selected modern approaches to the valuation of fixed assets for insurance purposes

• Autorzy: Anna Majtánová , Lívia Sojková
• Języki publikacji: EN

Abstrakty

EN

Every business entity is forced to value their assets for different purposes. One of these purposes or reasons is the valuation of fixed assets for insurance. The property valuation for insurance purposes has its own specifications and differences and for this reason there are also methods used only for the valuation in insurance. The value of assets for insurance may be determined at the replacement value, time value, general value or a combination of insurance at replacement and time value. The aim of this paper is to briefly define the basic methods of business valuation, valuation methods of fixed assets and analyze the various ways of determining the sum insured for insurance purposes, which are used in selected insurance companies in Slovak Republic. (original abstract)

Słowa kluczowe

EN

Insurances; Valuation of fixed assets; Enterprises

PL

Ubezpieczenia; Wycena środków trwałych; Przedsiębiorstwo

• Czasopismo: Studia Ekonomiczne / Uniwersytet Ekonomiczny w Katowicach
• Rocznik: 2014
• Numer: nr 183, cz. 2 Innowacyjność współczesnych organizacji. Cz. 2, Kierunki i wyniki badań
• Strony: 98--109

Twórcy

autor

Anna Majtánová

• Ekonomická Univerzita v Bratislave

autor

Lívia Sojková

• Ekonomická Univerzita v Bratislave

Bibliografia

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