THEORETICAL APPROACHES OF STUDING INVESTMENT VALUE
- Authors: Kryazheva M.A.1
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Affiliations:
- Department of Finance and Credit, Samara National Research University, 34, Moskovskoye shosse, Samara, 443086, Russian Federation.
- Issue: Vol 7, No 4 (2016)
- Pages: 21-25
- Section: ECONOMICS
- URL: https://journals.ssau.ru/eco/article/view/6005
- DOI: https://doi.org/10.18287/2542-0461-2016-7-4-21-25
- ID: 6005
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Abstract
The article analyzes the development of theoretical approaches of interpreting
investment value in foreign and Russian literature, international standards and domestic
legislation. Due to the analysis, the necessity of transition to a broader interpretation of
the concept of investment value, taking into account not only investment but also
operational goals, is proved in Russian practice. Author's classification of operational
goals is given, which can be taken into account during assessing the investment value.
About the authors
M. A. Kryazheva
Department of Finance and Credit, Samara National Research University, 34, Moskovskoye shosse, Samara, 443086, Russian Federation.
Author for correspondence.
Email: morenov.sv@ssau.ru
References
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