Investorenziele und die Analyse von Investitionsalternativen -- Die Ertragsteuerbilanzierung nach IFRS und US-GAAP -- Die Entscheidungsnützlichkeit der Jahresabschlussinformationen für die Prognose der Ertragsteuerzahlungsströme.

The purpose of this chapter is to serve as a basic guide to introduce the reader to different types of valuation techniques utilized when valuing new technologies. The goal is to familiarize the reader with the differing techniques along with some of the issues in utilizing them. The chapter...

Any firm successfully operation is bound up with investment. Therefore author shortly reviews theorethical models of investment return and measurement of the risk. At the same time the analysis of various author opinions, how useful these models are in Lithuania, was made. In the second part of...