1, income present value method, that is, the present value of assets should be calculated according to the reasonable expected profitability and appropriate discount rate of the assets being evaluated, and the revaluation value should be evaluated accordingly;
2. If the replacement cost method is used to evaluate assets, the replacement cost of the assets in the new situation should be deducted from the accumulated depreciation of the used years calculated according to the replacement cost, and the revalued value should be evaluated by taking into account factors such as asset function change and newness rate; Or, according to the service life of assets, considering the changes of asset functions and other factors, re-determine the new rate and evaluate the revalued value.
3. The current market price method, which is used to evaluate assets, should refer to the market price of the same or similar assets to evaluate the revalued value.
4. Liquidation price method, that is, assets are evaluated by liquidation price method, and the revalued value should be evaluated according to the realizable value of assets at the time of liquidation.
Evaluation method of equity value:
1. Overview of equity value evaluation Value evaluation is a comprehensive asset evaluation, a process of judging and estimating the overall economic value of an enterprise, which mainly obeys or serves the property right transfer or property right transaction of the enterprise. At present, there are four methods to evaluate the equity value of enterprises: asset value evaluation method, cash flow discount method, market comparison method and option value evaluation method.
2. Asset evaluation method Asset evaluation method is a static evaluation method that uses the existing financial statement records of enterprises to evaluate the assets of enterprises separately and then summarize them, mainly including book value method and replacement cost method.
: book value method
Book value refers to the value or net value of shareholders' equity in the balance sheet, which is mainly composed of the capital invested by investors plus the operating profit of the enterprise. The calculation formula is: target enterprise value = target company's book net assets.
But this is only a measure of the stock assets of enterprises, and it cannot reflect the profitability, growth ability and industry characteristics of enterprises.
In order to make up for this defect, in practice, the adjustment coefficient is often used to adjust the book value, which becomes: target enterprise value = target company's book net assets ×( 1+ adjustment coefficient).