метод чистых активов
Метод определения рыночной стоимости бизнеса. Величина стоимости определяется как разность между суммами рыночных стоимостей всех активов предприятия и его обязательствами.
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Англо-русский словарь нормативно-технической терминологии. academic.ru. 2015.
net worth method — An approach used by the Internal Revenue Service to reconstruct the income of a taxpayer ; who fails to maintain adequate records. Under this approach, the gross income for the year is the increase in net worth of the taxpayer (i.e., assets in… … Black's law dictionary
net worth method — An approach used by the Internal Revenue Service to reconstruct the income of a taxpayer ; who fails to maintain adequate records. Under this approach, the gross income for the year is the increase in net worth of the taxpayer (i.e., assets in… … Black's law dictionary
Adjusted Net Asset Method — A business valuation procedure used in acquisition accounting that changes the stated values of a company s assets and liabilities to reflect its current fair market values. This accounting technique adjusts asset and liability values either up… … Investment dictionary
Transactional Net Margin Method — The Transactional net margin method (TNMM) in Transfer pricing compares the net profit margin of a taxpayer arising from a non arm s length transaction with the net profit margins realized by arm s length parties from similar transactions; and… … Wikipedia
Net asset value — (NAV) is a term used to describe the value of an entity s assets less the value of its liabilities. The term is most commonly used in relation to open ended or mutual funds because shares of such funds registered with the U.S. Securities and… … Wikipedia
Net capital rule — The uniform net capital rule is a rule created by the U.S. Securities and Exchange Commission ( SEC ) in 1975 to regulate directly the ability of broker dealers to meet their financial obligations to customers and other creditors.[1] Broker… … Wikipedia
Net-Net — A value investing technique in which a company is valued solely on its net current assets. The net net investing method focuses on current assets, taking cash and cash equivalents at full value, reducing accounts receivable for doubtful accounts … Investment dictionary
purchase method — In the USA, a method of accounting for business combinations in which cash and other assets are distributed or liabilities incurred. The purchase method is used if the criteria are not met for the pooling of interests method. With the purchase… … Accounting dictionary
purchase method — In the USA, a method of accounting for business combinations in which cash and other assets are distributed or liabilities incurred. The purchase method is used if the criteria are not met for the pooling of interests method. With the purchase… … Big dictionary of business and management
pooling-of-interests method — In the USA, a method of accounting formerly used in business combinations in which the acquiring company had issued voting common stock in exchange for voting common stock of the acquired company. In the pooling of interests method, the acquired… … Accounting dictionary
equity method of accounting — A method of accounting where the investor s proportionate share of net profit and net assets are included respectively as single lines in the consolidated profit and loss account and balance sheet of the investing group. Practical Law Dictionary … Law dictionary
