Embedded value

Abstract: Fair value is a measurement base found both in International Financial Reporting Standards and in Latvian accounting legislation. For the fair value measurements to be meaningful for financial analysts, consultants and other financial statement users, it is important that the fair value concept be understood in relation to other economic value concepts. The purpose of this paper is to compare the fair value concept of financial accounting to other economic value concepts. The qualitative method of logical analysis is the research methodology.

Abstract: The paper proposes a combination of two methods: the Net Present Value Method and the Earned Value Method – to control the risk of not achieving the targeted value of long-term projects The method is capable, like the Earned Value Method, to forecast future financial overruns ahead of time and to warn the project manager long before the event itself occurs so that the project manager has time to handle the problem On the other hand, the proposed method is able, like the Net Present Value, to take the time value of money into account

Abstract: After the split share structure reform, market value management is a listed company business philosophy major change of the latest trends Listed companies on China's market value of the rate for multiple regression analysis, it is concluded that the market value of the five big influence factor, which the company listed for exchange, the company by sector, results of operations, investor relations management and capital structure