Matches in SemOpenAlex for { <https://semopenalex.org/work/W187732592> ?p ?o ?g. }
Showing items 1 to 73 of
73
with 100 items per page.
- W187732592 abstract "Methodology adopted for asset valuation is important to know how comparable the rates of profit are over time and between companies. Higher profitability calculated on the basis of book value of assets or historical cost basis may in fact conceal the erosion of the value of investment due to inflation over time. On the other hand, technical advancement may have significantly reduced the replacement cost of assets. Consequently, new comers in the industry may appear to be doing better compared to the existing firms if they do not adopt replacement cost valuation of assets. However, replacement value may differ if individual components of a facility are replaced separately from the replacement cost for the entire facility. Replacement cost is not just cost of reproducing the existing plant or plant in question. When replaced in its entirety new features are sometimes added and the facility may work better. In either case, replacement cost may in some cases be larger than the net present value of the future stream of income (NPV) from the existing plant or the net resale value (NRV) of that. In such cases, calculation of profit on the basis of replacement cost would underestimate the performance of such firms. In order to address such issues of comparative performance assessment an increasing number of economists, policy makers and accountants have recommended the use of deprival value method for valuation of assets. The deprival value is the lesser of the depreciated replacement cost and economic value of assets to the business. The economic value, in turn, is larger of the NPV and the NRV. This paper presents a comparative picture of the major asset valuation methods and discusses their relevance in context of the Government Trading Enterprises of Bangladesh." @default.
- W187732592 created "2016-06-24" @default.
- W187732592 creator A5050590489 @default.
- W187732592 date "2008-05-01" @default.
- W187732592 modified "2023-09-27" @default.
- W187732592 title "Approaches to Asset Valuation in the Government Trading Enterprises of Bangladesh" @default.
- W187732592 cites W1538638713 @default.
- W187732592 cites W1586782511 @default.
- W187732592 cites W1983789677 @default.
- W187732592 cites W2796059451 @default.
- W187732592 hasPublicationYear "2008" @default.
- W187732592 type Work @default.
- W187732592 sameAs 187732592 @default.
- W187732592 citedByCount "0" @default.
- W187732592 crossrefType "posted-content" @default.
- W187732592 hasAuthorship W187732592A5050590489 @default.
- W187732592 hasConcept C10138342 @default.
- W187732592 hasConcept C129361004 @default.
- W187732592 hasConcept C144133560 @default.
- W187732592 hasConcept C162324750 @default.
- W187732592 hasConcept C175444787 @default.
- W187732592 hasConcept C181230689 @default.
- W187732592 hasConcept C181622380 @default.
- W187732592 hasConcept C186027771 @default.
- W187732592 hasConcept C205664371 @default.
- W187732592 hasConcept C2778348673 @default.
- W187732592 hasConcept C30472729 @default.
- W187732592 hasConcept C43326092 @default.
- W187732592 hasConcept C63149375 @default.
- W187732592 hasConcept C6927289 @default.
- W187732592 hasConcept C74514629 @default.
- W187732592 hasConceptScore W187732592C10138342 @default.
- W187732592 hasConceptScore W187732592C129361004 @default.
- W187732592 hasConceptScore W187732592C144133560 @default.
- W187732592 hasConceptScore W187732592C162324750 @default.
- W187732592 hasConceptScore W187732592C175444787 @default.
- W187732592 hasConceptScore W187732592C181230689 @default.
- W187732592 hasConceptScore W187732592C181622380 @default.
- W187732592 hasConceptScore W187732592C186027771 @default.
- W187732592 hasConceptScore W187732592C205664371 @default.
- W187732592 hasConceptScore W187732592C2778348673 @default.
- W187732592 hasConceptScore W187732592C30472729 @default.
- W187732592 hasConceptScore W187732592C43326092 @default.
- W187732592 hasConceptScore W187732592C63149375 @default.
- W187732592 hasConceptScore W187732592C6927289 @default.
- W187732592 hasConceptScore W187732592C74514629 @default.
- W187732592 hasLocation W1877325921 @default.
- W187732592 hasOpenAccess W187732592 @default.
- W187732592 hasPrimaryLocation W1877325921 @default.
- W187732592 hasRelatedWork W1485815524 @default.
- W187732592 hasRelatedWork W1487434501 @default.
- W187732592 hasRelatedWork W1522590779 @default.
- W187732592 hasRelatedWork W1534806777 @default.
- W187732592 hasRelatedWork W155558037 @default.
- W187732592 hasRelatedWork W179065234 @default.
- W187732592 hasRelatedWork W2047210309 @default.
- W187732592 hasRelatedWork W2184956149 @default.
- W187732592 hasRelatedWork W2187190141 @default.
- W187732592 hasRelatedWork W2255759604 @default.
- W187732592 hasRelatedWork W2287344156 @default.
- W187732592 hasRelatedWork W2317950908 @default.
- W187732592 hasRelatedWork W2378606650 @default.
- W187732592 hasRelatedWork W2561022043 @default.
- W187732592 hasRelatedWork W2742265876 @default.
- W187732592 hasRelatedWork W2805405859 @default.
- W187732592 hasRelatedWork W3185710616 @default.
- W187732592 hasRelatedWork W3190612239 @default.
- W187732592 hasRelatedWork W614213050 @default.
- W187732592 hasRelatedWork W788665709 @default.
- W187732592 isParatext "false" @default.
- W187732592 isRetracted "false" @default.
- W187732592 magId "187732592" @default.
- W187732592 workType "article" @default.