Ключові слова
безризикова ставка дохідності
модель вартості капітальних активів
Як цитувати
Анотація
Стаття присвячена узагальненню методологічних підходів до вибору ставки дисконтування для застосування при проведенні експертиз та експертних досліджень. Доведено, що для підтвердження визначення вартості грошей у часі: теперішньої або майбутньої вартості, капіталізованої і справедливої вартості є необхідність у застосуванні відповідної ставки дисконтування. Досліджено практичне застосування методології визначення ставки дисконтування. Обґрунтовано, алгоритм розрахунку ставки дисконтування за моделлю вартості капітальних активів які можливо застосовувати у сучасних реаліях України.
Посилання
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