Įmonių turto vertinimo metodų poveikis finansiniams rodikliams /

The object of work. The impact of asset valuation methods on corporate financial ratios. The purpose of work. To investigate the impact of asset valuation methods on corporate financial. Relevance of the topic. Asset measurement methods help to present information that gives a true and fair view of an entity's situation and performance in the financial statements, which is important because the information provided is the basis for making important decisions for users of information. The scientific literature distinguishes the methods of asset measurement as cost, fair value, net realisable value, value in use, amortised cost, replacement cost and deprival value. However, the literature focuses more on the historical cost and fair value methods as they are the most used in corporate practice. The other assets measurement methods can be combined with these main methods. Looking at Lithuanian and international property valuation regulations, it can be seen that for some types of property, valuation methods are mandatory and cannot be changed. The main conclusion. It was found that it is not possible properly to evaluate the impact of asset valuation methods on corporate financial ratios, so the research assesses to evaluate the impact of tangible assets on corporate financial ratios. This is the largest group of assets for which a measurement method can be chosen. In the research was analysed 6 companies listed on the “Nasdaq Baltic” stock exchange. When the values of the financial ratios were calculated for tangible fixed assets measured using different measurement methods: revalued amount and cost method, the values differed. In order to assess whether the differences were significant, significance tests were carried out and it was found that the differences between the financial ratios for the different measurement methods for tangible fixed assets were statistically significant, with p-values well below 5%, which led to the rejection of the null hypothesis and acceptance of the alternative hypothesis.

Grantor dc:publisher

Institutional Repository of Vilnius University

Year dc:date

2024

Author dc:creator

• Uktverytė, Greta,

Statement dc:rights

• info:eu-repo/semantics/openAccess

Language dc:language

lit

Repository record dc:identifier

https://repository.vu.lt/VU:ELABAETD210642035&prefLang=en_US

OAI identifier oai:identifier

oai:vu.lt:elaba:210642035