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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

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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50204 - Business and management

Result continuities

  • Project

  • 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