Modern valuation methods have become the main methods of asset valuation, such as index method, functional valuation method, direct valuation method, statistical analysis method and the relationship between cost and production capacity, which are the application and development of replacement cost method; Both the market method and the expected return method are derived from the present value method of future cash inflows; The current market price method also comes from the market price method in accounting.
The replacement cost method quantifies the influence of asset status, price change and technology change on historical cost, and makes corrections based on book historical cost. Therefore, accounting data is the basic information of most assets evaluation.
Even if the present value method and market value method are used for evaluation, some book records can also be used as the most important basis, because cash is recorded at face value.
Extended data:
Classification of assets evaluation
1. The asset appraisal of contracted operation and leasing operation aims at evaluating the operating performance of enterprises or operators;
2. Assets appraisal of joint ventures, joint-stock operations and Sino-foreign joint ventures aims to determine the reasonable rights and interests of all investors on the present value of assets;
3. Asset evaluation of asset auction, transfer and bankruptcy liquidation for the purpose of determining the reserve price of asset auction;
4. Assets evaluation of mortgage loans and economic guarantees, aiming at measuring the present value of enterprise assets and obtaining credit;
5. The purpose of tax assessment is to determine the tax payable.
Note: The replacement cost standard can only be used on the premise of asset renewal. If the assets change their use or cannot be operated, and the operation is interrupted, other price standards should be adopted in the evaluation.
Baidu encyclopedia-accounting
Baidu encyclopedia-assets evaluation