To evaluate the effectiveness of the company (production company) prepared a document like the balance.It reflects the ratio of assets and liabilities of the enterprise.In turn, the assets are divided into fixed and current assets.Accounting for working capital usually does not cause problems, but mainly used repeatedly over the years, it is sometimes difficult to assess.For the evaluation procedures used such a thing as the carrying value.
What is it?In accounting, this term denotes the value of long-lived assets, which are recorded in the balance sheet and recorded in the balance sheet of the enterprise.Under long-term assets refers to the price of the company.
carrying value of the company is equal to the value of its t. N.net assets, ie the value of total assets, after deduction of debt (total liabilities).In order to assess its use of the concept of the original, reducing inventory and cost.
carrying value of plant and equipment is usually recognized at cost, which is deducted from the accumulated depreciation.The initial cost consists of the costs for the construction or installation of these funds and the cost of delivery and installation.
recoverable amount applied in accounting for fixed assets, for which the revaluation was performed as of 01.01.1960, the It is this value determined on the revaluation is entered in the balance sheet.Fixed assets, acquisition or construction of which was carried out at the expense of investments accounted for under the cost of inventory.Received donated items accounted for documents transferring party (including the costs for the installation of the recipient, if it necessary).According to the actual value are recorded in the balance of raw materials, fuel, spare parts, finished products.Low-value, (wear) items - at cost (wear - a separate item on the liabilities side).
procedure for determining the initial cost is determined by law and depends on the method of acquisition of these assets (construction, manufacturing, donation, barter, share contribution, transfer in trust).The carrying value of the newly arrived in the company is usually equal to their original cost.Most often it is the sum of the cost of acquisition of the object and putting it into operation.
In all subsequent periods, the carrying amount is reduced by the amount of incurred losses and accumulated depreciation.In addition, if the purchase of fixed assets used borrowed funds, it should take into account the payment of interest on the loan during the period.
Annually mandatory revaluation of fixed assets.Their carrying value may vary during operation under the influence of many different factors: the change in market value, the cost of repair and reconstruction, maintenance and so on. The value of assets affected and operating conditions - the aggressiveness of the environment, long term use, the number of shifts, processesinflation.All this sometimes makes determination of the carrying value of task feasible only for highly qualified specialists.
price of the Company may be calculated differently.The nominal value declared by the issuance of shares is determined by the size of the share in the authorized capital of the shareholder.The nominal value of the shares is hardly ever used, ie. A. Right after they start to sell for release (emission), which is higher than the nominal.
The financial statements of the enterprise appears the book value of the shares.It is the ratio of its net asset value to the number of shares issued.
value of assets is determined in the same manner for all in accordance with the instructions of the Ministry of Finance.It is possible discrepancy calculated by the instructions and rules of the actual market value.A more realistic indicator of the market value of one share is equal to the market value of assets divided by the number of shares.In addition, there is a residual value of the shares - with its definition takes into account the liquidation value of the assets, that is, the amount for which the assets can be sold to companies in bankruptcy.The estimation of that cost - an essential step in planning a major investment for the prediction of the possible risk.
