期刊名称：Universitatea de Stinte Agricole si Medicina Veterinaria a Banatului Timisoara. Lucrari Stiintifice. Seria I. Management Agricol
印刷版ISSN：1453-1410
出版年度：2012
卷号：XIV
期号：3
页码：87-95
出版社：Universitatea de Stiinte Agricole si Medicina Veterinara a Banatului Timisoara
摘要：The current work sets out to bring forward the main approaches regarding the evaluation of financial structures. The different approaches can be grouped as follows market based approach, which is based on the direct identification method and the cost percentage method; utility based approach, which is based on the updated value method and last but not least the cost approach, based on the historical cost method, me current cost method or the net realizable value
