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Valoración de empresas: Una introducción práctica
book

Valoración de empresas: Una introducción práctica

by Francisco López
April 2014
Intermediate to advanced
296 pages
5h 35m
Spanish
Libros de Cabecera
Content preview from Valoración de empresas: Una introducción práctica

17. Diferencia entre valor real y valor contable

El valor real de una empresa (VR), está en función de su expectativa de ingresos futuros, como hemos visto, y es, normalmente, superior a su valor contable (VC).

La diferencia entre valor real y valor contable es lo que se conoce como el valor del fondo de comercio, el valor creado por el empresario a lo largo de toda la vida de esa empresa.

El valor real, por tanto, es la suma del valor contable más el valor del fondo de comercio (FC):

Valor Real = Valor Contable + Fondo de Comercio

VR = VC + FC

El fondo de comercio se crea como consecuencia de la posición estratégica favorable que ha alcanzado la empresa. De hecho podemos decir que, de alguna manera, el valor del fondo de comercio es el valor ...

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Publisher Resources

ISBN: 9788494004773Purchase book