摘要
With the increasingly acceptedaim of maximizing enterprise value, theevaluation of an enterprise also develops.Future free cash flow method is more oftenused when evaluating an enterprise, withthe premise that financial report providessuch information as future free cash flow,discount rate, and survival life. The authorsthus believe that financial reporting shouldbe improved if to meet the need for futurefree cash flow method with an emphasis onusing future free cash flow to measurerelated accounting elements.
With the increasingly acceptedaim of maximizing enterprise value, theevaluation of an enterprise also develops.Future free cash flow method is more oftenused when evaluating an enterprise, withthe premise that financial report providessuch information as future free cash flow,discount rate, and survival life. The authorsthus believe that financial reporting shouldbe improved if to meet the need for futurefree cash flow method with an emphasis onusing future free cash flow to measurerelated accounting elements.
出处
《中国注册会计师》
2002年第11期8-10,共3页
The Chinese Certified Public Accountant
