Методика дисконтированных денежных потоков для нецелого числа периодов
Abstract
Статья посвящена независимой экспертной оценке стоимости имущества, в частности, вопросу исследования методической погрешности, которая возникает при расчете стоимости объекта оценки по методу дисконтирования ожидаемых денежных потоков в тех случаях, когда продолжительность периода прогнозирования выражена нецелым числом календарных лет и представляет собой число, имеющее целую и дробную части. The article is devoted to an independent expert appraisal of the value of property, in particular, to the issue of investigating the methodological error that arises when calculating the value of the valuation object by the method of discounting the expected ca sh flows in cases where the duration of the forecasting period is expressed by an integer number of calendar years and is a number having an integer аnd fractional parts.References
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