Concern value (going concern value) – value of a going concern or the proportion of shareholders in its capital. Book value (book value) – difference between the total value of assets (net of depreciation, and amortization of resources used) and total liabilities, in accordance with the data of balance. Estee Lauder has much to offer in this field. Is synonymous with net book value (net book value), net value (net worth) and equity (shareholder's equity). Fair market value (fair market value) – the price at which an act of sale, when both sides are interested in the deal, do not act under duress and have enough complete information about the terms of the transaction and consider it fair. Goodwill 'good name' companies (goodwill) – intangible assets, which consist of the prestige of the company, its business reputation and relationships with clientele, location, product range, etc. These factors are not separately allocated and / or are not assessed in the reporting enterprise, but are the real source of profit.
Approach to valuation (appraisal approach) – common method of valuation is used in which one or more methods of assessment. The method of valuation (appraisal method) – method of valuation, which varies depending on the approach to valuation. The procedure for assessing the value (appraisal procedure) – operations, methods and techniques in carrying out the method of valuation stages. The objectives of the assessment. 'The method of assessment should be determined by reasons of its holding.
" (From Howard Low Review, May 1966) Before discussion of approaches and methods used in assessing the business must be clearly understood that the whole evaluation process depends on the reasons for its purpose and it prompted the persecuted. In this case the same object on a single date has a different value depending on the purpose of its evaluation, and cost is determined by various methods. At first glance this seems at least strange and anecdote comes to mind – 'How much do you want? "But do not jump to conclusions.