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??????? ??????? ?? ????? ????? ?? ??? ????? ? ????? ????? ???? ≪????? ???? ???? ????? ????? ???????? ??≫? ?? ??? ?? ?????? ??????? ?? ≪?????? ???????? ???????≫ ????? ???????? ???????. ???????? ??????? ???? ???? ?????? ?? ????? ??????? ??????? ??????? ?? ?????? ???????? ???? ?? ???? ???? ????? ????? ??????? ???????? ?????? ??????? ??????? ????????. ???? ???? ??? ????? ??????? ?????? ???????? ??? ?? ????? ????? ???????? ??????????? ???? ?? ???? ???????? ????????.

??????? ???? ??????? ?? ?????? ?????? ????? (2012) ^[2] ????? ?????? ?????? ?? ??? ????? ??? ???? ??????? ??? ??? ?????? ?? ???? ???????? ????????? ??????? ?????????????? ????????? ?? ?????? ???????? ??????? ?????????? ?? ???? ????????? ?? ??????? ??????? (?? ???? ?? ????? ??????? ???????). ??? ??? ???????? ????? ???? ??? ????? ??????? ????? ????? ??? ????? ???????????? ??? ?????? ?????? ???????.

???? ????? ?????? ??????? ?? ?????? ??????? ?? ??? ?? ?????? ??????? ????? ??? ??????? ???????? ?? ??? ?? ?????? ??????? ?? ????? ??? ??????? ???????. ??? ???? ??????? ???? ?????? ??????? ?????? ???? 2013 ??? ?? ?????? ??????? "????? ????? ????? ?????? ??? ????? ?????? ?? ????? ???? ???????? ??????? ?? ??????? ?????? ???? ??? ???? ????? ?? ????? ?? ????????. ???? ????? ?? ?? ?????? ??????? ?? ?????? ??? ????????? ??? ??? ??? ???????? ?? ????? ??????. ??????? ?? ?????? ?????? ??????? ??? ?????? ???????? ??????? ?? ????????? ????????? ??? ?? ???? ?????? ????? ??? ??????? ?? ????? ?????? ?????? ?? ???? ?? ????? ???? ???? ?????? ???? ?? ????? ?????? ??????. ??????? ???? ?? ??? ????? "???? ????"? ?????? ?????? ??????? ?? ??? ????? ??? ?????? ?? "?????? ??????"? ???? ???? ????? ?? ????? ?????? ???????? ???? ??????? ???? ?????? ??????? ?? ?????? ???????? ??????? ???????? ?????? ??????? ????? 2017 ?? ???????? ??????? ???????.

^[3]

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??? ?? ???? ?? ?????? ??????? ???? ????? ??????? ????? ????? ???? ????? ?????? ????? ?????. ????? ?????? ????? ?????? ???????? ?????? ???????? ???? ?????? ????? ???? ????????? ?? ??? ?? ??????? ????? ???? ?? ?????? ??? ???????? ?????????? ?????? ??? ????? ????? ??????? ??? ???? ??? ??????? ?????? ?? ?????? ??? ????? ?? ??????? ???? ????.

?? ????? ????? ?? ??????? ?? ????? ?? ?????? ?????? ??? ?? ??? ????? ?? ?? ???? ????? ??? ???? ?????? ??? ??? ?? ?? ???? ????? ??? ???? ????? ?? ????? ?? ???? ??? ????? ???? ????? ??????? ???? ????? ??? ???????? ?????????. ??????? ??????? ??????? ???????? ????? ???? ( ???? ?? ???? ) ?? ??? ??? ????? ?????? ??????. ???? ??? ?????? ?? ??????? ?????? ????? ???? ?? ??? ?? ???? ??? ?? ???? ?? ??? ?????? ??????? ???? ?????? ??????? ???? ????? ????????. ??? ????? ????? ??? ??????? ??? ???? ????? ??????? ???? ??? ?????? ????? ??? ?????????. ????? ????? ????? ??????? ??????????? ??? ???? ???? ?? The Orion Blue Book (?????? ???????? ??????) ?? ???? Usedprice. ???? ???? ??????? ???? ?? ?????? ????? ?????? ???? ??? ????? ?????? ?? ???? ??? ?????. ?????? ??? ??? ?????? ?? ??????? ( ???? ?? ???? ) ??????? ??????? ?? ???? ??? ?? ??? ??????? ???? ????? ??? ??????? ???? ???? ?? ????? ???????? ????? ?? ??? ????? ?????? ?????? ????? ???? ???? ?? ????? ????. ???? ????? ????? ??????? ?????? ?? ?????? ??????? ?? ??? ?????? ?? ??????.

??????? [ ??? ]

^ IVS 1 - Market Value Basis of Valuation, Seventh Edition
^ Mocciaro Li Destri A., Picone P. M. & Mina A. (2012), Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC, Business System Review, Vol 1., Issue 1. pp.85-102 http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2154117 . ???? ?????? 2020-09-22 ?? Wayback Machine
^ Exposure Draft of Proposed Revised International Valuation Standard 2 - Bases Other than Market Value, June, 2006 ^{[
???? ??????
]} "???? ??????" (PDF) . ????? ?? ????? ?? 2012-02-08 . ???? ???? ?????? 2013-11-11 .

????? ????????

[1] IVS 1 - Market Value Basis of Valuation, Seventh Edition

[test-2] Mocciaro Li Destri A., Picone P. M. & Mina A. (2012), Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC, Business System Review, Vol 1., Issue 1. pp.85-102 http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2154117 . ???? ?????? 2020-09-22 ?? Wayback Machine

[3] Exposure Draft of Proposed Revised International Valuation Standard 2 - Bases Other than Market Value, June, 2006 ^{[
???? ??????
]} "???? ??????" (PDF) . ????? ?? ????? ?? 2012-02-08 . ???? ???? ?????? 2013-11-11 .

[1]

[2]

[3]

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