Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Banks appraisal
Available online: 16 September 2009 Subject Heading: Business evaluation JEL Classification:
The article deals with checking calculation formulae, used when appraising commercial banks, to be used in Russia. The author studies the main fair value or market value concepts as a specific business, as well as common evaluation methods and calculation formulae to be confirmed, as shown experimentally. G.I. Fomichev suggests and substantiates his own calculation formulae enabling to make an accelerated bank appraisal using just balance sheet and profit and loss statement (F 101, F 102). The applicability of the suggested formulae is checked by means of comparing results with effective prices. The estimated data got in line with effective prices in about 80% of transactions. Keywords: commercial banks value, fair value or market value concepts, accelerated banks appraisal |
ISSN 2311-8709 (Online)
|
|