Valuation asethi ezisisigxina kunye nokusebenza ukusetyenziswa kwazo

Valuation of ezingahambisekiyo - ucalulo isakhono resource lweshishini. Oku kuquka ingqalelo ziyiprophathi isakhiwo kunye imithombo nokubunjwa kwayo, ukwakhiwa kunye nentshukumo inxalenye ekumiseni ye-asethi.

Isiqinisekiso amafa ezisekelwe kuhlalutyo ziyiprophathi kwaye umthombo wayo kwenziwa ngokusebenzisa Balance Sheet. Ecacileyo, izibalo ukuvelisa ngcono itafile kunye namanani yahlulwe asethi namatyala. I-asethi ziquka asethi akasakwazi kunye asethi zangoku. indlela akasakwazi luqulathe asethi ezingezizo zangoku kunye ezifunyanwayo ixesha elide (oko kukuthi, i-ubuncinane asethi ulwelo). Kwaye ezingamatyala kubandakanya equity kunye namatyala kwixesha elifutshane elide.

Le theyibhile ibandakanya kungekuphela nje impahla umnatha lombutho. Ngenxa azihlole, uyakwazi ukubona umlinganiselo asethi akasakwazi nee-asethi zangoku, ukwanda okanye ukuncipha kwiingxowa xa kuthelekiswa zonke utshintsho kwii-asethi. Kwakhona, kule hlalutyo siyakwazi ukubona malunga nenani mali ibolekiweyo isakhiwo imithombo mali, apho kwakukho ukwanda (ukuhla) kwexabiso asethi.

Valuation of ezingahambisekiyo yenziwa yaye ukongeza ubume kwiphepha lomncono. kubalulekile ukuba ingqiqo yexabiso net assets, oko kukuthi, zizo zonke amaxabiso impahla, oluthi luqokelelane ngeendleko equity. Esi sigqibo sisekelwe uthelekiso loyamano kwinethi yempahla yexabiso, kunye notshintsho-asethi ngexesha lokunika ingxelo.

Accounting kunye ukulinganisa asethi ezisisigxina - imo besikhundla elinemveliso njengoko nto ibalulekileyo core yokusebenza zoshishino, ngokufanelekileyo, uzinzo kwezemali. Accounting ingxelo ivumela ukuba ukuhlalutya indlela nto ephambili isakhono esisebenzayo - iindlela ezisisiseko.

Uhlalutyo kufuneka siqale ukufunda isixa mali izinto ezingahambiyo, ubume babo kunye neentshukumo. Ezi zibalo okuhlalutya thaca kule theyibhile.

Itheyibhile 1. Ubume, ngokulinganisela eshukumayo nempahla esisigxina

Ekugqibeni le theyibhile sakhiwe yini na isahlulelo inkulu ekuqaleni nasekugqibeleni kwexesha, kwaye ahlalutye nani likhulu asethi leyo abaphumileyo okanye wafumana ngapha kwethuba elithile.

Table 2. Isakhiwo ezingahambisekiyo

Kubaluleke kakhulu kuvavanyo-asethi ezisisigxina yanikwa abalinganiswa imeko lobugcisa BPA. Valuation of ezingahambisekiyo ibonisa ukuba ukunciphisa okanye ukwandisa ixabiso lokuqala yintoni ozinxiba iinyembezi, kwakunye neendleko kwemali ingabi leyo wawisa okanye efunyenwe ngayo.