Abstract:

The purpose of this article is to present fair value and its impact on the valuation of the enterprise from the appraiser’s/analyst’s perspective. Asset-based and income-based methods in a theoretical aspect have been presented as well as a case study of the valuation of the enterprise with these methods with the use of the fair value. Adjusted values of the assets on the basis of the balance sheet of the analysed entity have been defined and correlated with their fair value.