Valuation of Intangible Assets
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F17%3A39902466" target="_blank" >RIV/00216275:25410/17:39902466 - isvavai.cz</a>
Result on the web
<a href="http://fim2.uhk.cz/hed/images/KOMPLET_en_17.pdf" target="_blank" >http://fim2.uhk.cz/hed/images/KOMPLET_en_17.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Valuation of Intangible Assets
Original language description
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.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Hradec Economic Days 2017
ISBN
978-80-7435-664-3
ISSN
2464-6059
e-ISSN
2464-6067
Number of pages
11
Pages from-to
662-672
Publisher name
Univerzita Hradec Králové
Place of publication
Hradec Králové
Event location
Hradec Králové
Event date
Jan 31, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000411661000078