TIPOLOGIA VALORILOR ACŢIUNILOR ÎN CONTEXTUL EVALUĂRII

Aliona CHETRARU Catedra Finanţe şi Bănci

Abstract

The present article is dedicated to the studying of the value, from theoretical and practical point of view, which is widely used in different aspects in activity of a company, as well as in shares circulation released by the company on the secondary market. Ideas concerning value’s concept were mentioned in the works of ancient philosophers but the development of the concept of economic value itself started just in the 20th century. Concerning this fact, the author presents a large amount of definitions of different value types, including the estimated value.