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  • Особенности применения доходного подхода при оценке биологических активов в целях отражения в финансовой отчетности

Article

Особенности применения доходного подхода при оценке биологических активов в целях отражения в финансовой отчетности

Valuation of biological assets is one of the least described and most specific areas in theory and practice of valuation. In the absence of comparable asset prices, the appraiser may apply methodology of the income approach, which requires several subjective assumptions. The author considers peculiarities of application of the income approach to valuation of crops, animals and land lease rights; disadvantages of the income approach, including subjective assumptions, and alternative application of the comparable and direct cost approach.