Author:
Alexander Shchepotev
Affiliation:
Consulting group "New Paradigm", Tula, Russia, Russian Federation
Keyword(s):
Probabilistic Asset, Informal Asset, Valuation, Management Accounting, Financial Analysis, Equity, Business Value.
Abstract:
In the article, the author explores and concludes that it is advisable to use informal assets in certain economic
areas of science (valuation activity, financial analysis), i.e. assets that do not have all the legislatively
established criteria. The author defines a probabilistic asset as one of the elements of informal assets, which
is studied in detail and described in this paper. A probabilistic asset is determined and assessed on the basis
of future economic benefits, the occurrence of which is not fully controlled by the business entity, but depends
on the occurrence of certain events (taking into account the probability of the occurrence of these events). A
probabilistic asset can arise in emergency, non-standard or atypical situations, when the circumstances have
already led to the current state of affairs, and the targeted actions of an economic entity, although they require
targeted actions (as well as the expenditure of various resources), but the estimated costs ar
e incommensurably
small with the estimated (though probabilistic) additional economic benefits.
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