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Valuation of Intangible Assets
Authors: Pakosta Jaroslav | Činčalová Simona | Pátek Josef
Year: 2017
Type of publication: článek ve sborníku
Name of source: Hradec Economic Days 2017
Publisher name: Univerzita Hradec Králové
Place: Hradec Králové
Page from-to: 662-672
Titles:
Language Name Abstract Keywords
cze Oceňování nehmotných statků Práce se zaměřuje na oceňování nehmotných statků, výběr vhodných metod a doporučení. Nejdříve jsou představena teoretická východiska týkající se oblasti nehmotných statků. Dále jsou stručně popsány metody oceňování, je provedena analýza dat právnických osob. Následně jsou použity vybrané výnosové metody. Na základě výsledků je provedeno srovnání použitých metod a závěrem se doporučí, která metoda je nejvhodnější pro použití v praxi. Podnik;nehmotný;statek;zisk;know-how
eng Valuation of Intangible Assets The work is focused on the valuation of intangible assets, selecting appropriate methods, including recommendations. First presented are theoretical concepts related to the field of intangible assets, followed by description of some of the problems that may occur during the valuation process. Brief description of valuation methods is also included. Then we focused on characterization of selected yield methods. Before the actual measurement we briefly introduce the intangible asset, which is being valuated. Before individual valuation methods of intangible assets are used, it is necessary to perform corporate data analysis. Then selected yield methods were used. Their results are presented listed according to different methods. Based on these results, a comparison of the methods used was performed. Specifically, they are evaluated according to their information value, and also according to their complexity. Conclusion contains a summary of the procedure used to achieve the desired result and certain recommendations on which method is best to use in practice were made based on the results. Company;intangible;asset;revenue;know-how

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