Исследование Текущего Состояния Активов При Сделках Слияния И Поглощения В Горно-металлургической Отрасли
Year: 2024
Type: article
Abstract: Asset valuation is a key element in financial and investment management. It is a process of determining the value of assets based on various methods and approaches that take into account many factors that affect their value. Valuation may be necessary in various situations, for example, when selling or buying a business, when obtaining a loan secured by property, when depositing assets into the authorized capital of a company, when insuring property, etc. It is also important for accounting, taxation and risk management purposes, but requires highly qualified and experienced appraiser, as well as the use of up-to-date information about the market and the condition of the asset. The object of the study is the assets of the mining and metallurgical industry. The subject of the study is mergers and acquisitions. The purpose of the study is to reveal the current state of mergers and acquisitions in the mining and metallurgical industry in order to identify the correct valuation of assets. The article considers the concept of a "deposit" as the main object acquired through mergers and acquisitions in the mining and metallurgical industry. A study of the definitions of "merger" and "takeover" given in various sources has been conducted. The market of transactions for the acquisition of deposits is analyzed, the principles of determining the technical and economic prerequisites for conducting an assessment using the selected methods are formed. It is concluded that there is a high need for a correct assessment of deposits for mergers and acquisitions in the mining and metallurgical industry.
Source: Financial management
Authors: Юрьева, Л.В., Илышева, Н.Н., Зырянова, Т.В.
Institutions: Ural Federal University, Ural State Agrarian University
Language: Russian
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7217895459