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Choice as the total value of the result of one of the approaches - Such a mechanism is most often used in the estimates for reflection IFRS. According to the author of this article, in deriving judgments about the total value is a certain “tunnel vision” views: choosing one or another way to harmonize approaches, evaluators are not thinking more about what motivates potential parties to the transaction (if it is determined the market value) and how quickly and with the least effort to complete the project, guided by such arguments as “everyone does it”, “it is written in the textbook evaluation” or - in the evaluation policy to reflect IFRS - “according to the standards”. Below is a look at the problem of estimation of the final value of the objects from the perspective of assessing the reality of the transaction at a price that reflected in the evaluation report, and reflects the author’s vision problems
Citation: Kozyr YV (2015) Recommendations for Making Judgements about Total Market Value in the Evaluation of Interests in Companies. Review Pub Administration Manag 3:161.