期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2014
期号：3
出版社：Dunarea de Jos University of Galati
摘要：The future value of money is an important instrument used in the determination of enterprise value as current assets correction. In the current literature there are various variants for calculating this correction. The National Association of Authorized Romanian Assessors –NAARA (ANEVAR in original) approved some of these methods. In this paper I propose to develop a study of determining the future value of money through alternative methods based on forecast cash flows, a study which will be the main issues of determining the current assets correction for obtaining the adjusted net asset value and the global value of the enterprise
关键词：Money; Future value; Current ; assets; Evaluation; Cash flows
