GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
---|---|---|---|---|---|---|
|
08:29 Sep 15, 2009 |
English to Croatian translations [PRO] Finance (general) / procjena vrijednosti nematerijalne imovine | |||||||
---|---|---|---|---|---|---|---|
|
| ||||||
| Selected response from: Dubravka Hrastovec Croatia Local time: 14:28 | ||||||
Grading comment
|
Summary of answers provided | ||||
---|---|---|---|---|
4 +2 | metoda ostatka vrijednosti / analiza diskontiranih novčanih tokova |
|
metoda ostatka vrijednosti / analiza diskontiranih novčanih tokova Explanation: Na njemačkom je to Residualwertmethode odnosno metoda ostatka vrijednosti. Definicija koja ide u prilog drugom predloženom rješenju (koje je u praksi učestalije) potječe od AICPA - American Institute of Certified Public Accountants. "One method commonly used under the income approach is the [b]discounted cash flow analysis[/b]. The discounted cash flow method can also be used to estimate the fair value of a specific intangible asset by estimating cash flows that can be generated by the entire business and deducting fair returns on all of the other assets that contribute to the generation of the cash flow. This method is sometimes also referred to as the [b]multiperiod excess earnings method[/b]. The residual cash flow after deducting returns on all of the other assets is what is generated by the specific intangible asset. The present value of the residual cash flow is discounted at a rate reflective of the risk of the intangible asset in order to estimate the fair value of the specific intangible asset." Na nekim domaćim internetskim stranicama može se pronaći 'metoda kapitalizacije ekstra zarada', no to ne bih koristila. -------------------------------------------------- Note added at 10 hrs (2009-09-15 18:34:00 GMT) -------------------------------------------------- Još jedna referenca: Pristupi mjerenju vrijednosti poduzeća – analiza vrijednosti poduzeća metodom diskontiranih budućih novčanih tokova poduzeća, ekonomski dodana vrijednost (EVA) i ekonomski profit, povrat na uloženi kapital http://www.dashofer.hr/?section=2&layer=7&content=7&product=... Izracun gornje cijene kod preuzimanja može pri tome pomoci. On se najcešce provodi pomocu analize diskontiranih novcanih tokova. http://www.ognjenoviclovegrove.com/publikacije/Prijatelji_ne... Reference: http://www.allbusiness.com/accounting-reporting/auditing/586... |
| |
Grading comment
| ||
Login or register (free and only takes a few minutes) to participate in this question. You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy. KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.
See also: Search millions of term translations Your current localization setting
English
Select a language Close search
|