期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2015
卷号：2
页码：26-35
语种：English
出版社：Universitaria Craiova
摘要：In this paper we put in discussion some cases “when it can” or “when it can’t” be used the income approach in plant,machinery and equipment valuation.After a presentation of the particularities of the plant,machinery and equipment valuation we describe the income approach and we present some case studies about when it can or it can’t be use the income approach in this field.To support our conclusions we use some findings of a study that we conducted to identify the particularities of the plant,machinery and equipment valuation activity in Romania.
关键词：plant;machinery and equipment valuation particularities;income approach;case studies
