Energetikos įmonės vertinimas, siekiant nustatyti tikrąją turto vertę

Abstract

Recently the assessment of particular assets or business objects is becoming a common and indispensable factor in disposition of property. However, the assessment of total assets of a certain business unit with an aim to shift to the International Accounting Standards still persists in the preparatory stage, and the implementation of the aforesaid standards in the accounting practices remains under discussion. The article includes a brief description of the presently effective asset assessment methods approved by the Government of Lithuania and their application possibilities in the assessment of the company's assets with an aim to promote the implementation of the International Accounting Standards, the analysis of specific problems related to the application of such methods in the asset assessment process as well as the possibilities to use the results in the accounting practice and in setting the company's asset management policies. The article survey the situation of the assessment of special purpose assets in a particular company, namely - the assessment process, used asset assessment methods and their application in specific objects.