金同學(xué)
2024-05-02 20:57c選項(xiàng)，公式是用到fv公允價(jià)值來計(jì)算啊，題干只給出了市場價(jià)值，沒有公允價(jià)值？
所屬：CFA Level I > Equity 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
愛吃草莓的葡萄助教
2024-05-06 11:14
該回答已被題主采納
同學(xué)你好。C選項(xiàng)，基于資產(chǎn)的估值模型，使用的是公司資產(chǎn)負(fù)債的市場或公允價(jià)值來計(jì)算。由于市場或公允價(jià)值通常難以確定，因此分析通常使用資產(chǎn)負(fù)債表的價(jià)值開始計(jì)算估值。
下面是基于資產(chǎn)的估值模型的原話：An asset-based valuation of a company uses estimates of the market or fair value of the company’s assets and liabilities. Thus, asset-based valuations work well for companies that do not have a high proportion of intangible or “off the books” assets and that do have a high proportion of current assets and current liabilities. The analyst may be able to value these companies’ assets and liabilities in a reasonable fashion by starting with balance sheet items. For most companies, however, balance sheet values are different from market (fair) values, and the market (fair) values can be difficult to determine.
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