April 2014
Intermediate to advanced
296 pages
5h 35m
Spanish
Content preview from Valoración de empresas: Una introducción práctica
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24. El informe de valoración
El contenido del informe de valoración depende de quién es el destinatario del mismo, y de quien es el cliente que lo encarga. Y eso es así, porque ya hemos dicho que el valor es un concepto subjetivo, y que su fijación es siempre un ejercicio de referencia, que está orientado a una utilidad determinada. El informe de valoración es correcto si cumple el objetivo de servirle al cliente que lo encarga para los fines que pretende. Si es un comprador, su interés es comprar, pero al precio más barato posible. Si es un vendedor, quiere vender, pero al precio más alto posible. Es normal, por tanto, que un informe de valoración tienda a proponer un valor más alto si es para un vendedor que si es para un comprador.
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