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- W844579499 abstract "Internet companies, commonly know as dot.com have became very popular nowadays, especially considering the volatility of their share price on financial markets. This volatility symbolizes the problem of their valuation. A company's valuation is a complex concept, which is composed of financial theory as well as of accounting praetice'.1 Accounting standards can provide one, very important element of valuation - a comparability. This article presents methods of measuring Internet value of companies i.e., the popularity of their web pages. As it was shown in the article, popularity represents potential abilities of companies, which is a valuable element for a company in the age of option valuation. Accounting in Internet companies causes many problems. Traditional accountancy is not always able to present true and fair view of these entities. It is believed that economic practice will solve these problems. The author also emphasizes the importance, need have commonly agreed, and respected standadards, which can measure new, economic dimensions of companies. These standards can in the future stimulate development of the Internet sector and decrease both the volatility and capital costs in this market. (original abstract)" @default.
- W844579499 created "2016-06-24" @default.
- W844579499 creator A5006672165 @default.
- W844579499 date "2003-01-01" @default.
- W844579499 modified "2023-09-23" @default.
- W844579499 title "Wybrane aspekty rachunkowości spółek internetowych" @default.
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- W844579499 hasPublicationYear "2003" @default.
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