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PRACTICAL APPLICATION OF INTANGIBLE ASSET VALUATION APPROACHES AND METHODS

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F18%3APU128722" target="_blank" >RIV/00216305:26510/18:PU128722 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    PRACTICAL APPLICATION OF INTANGIBLE ASSET VALUATION APPROACHES AND METHODS

  • Original language description

    Intangible assets and its valuation is a recent phenomenon. This is despite the fact that intellectual property has been around for several centuries. Today, matters are more complicated, and integrated IP management is required. When valuing intangible assets, we consider each of the different valuation methodologies, in light of the information available and the specific circumstances, in order to determine the best method for ascertaining value. The methodologies commonly used to determine the value of intangible assets are: the Cost Approach, the Market Approach, the Income Approach. This article is intended to be an overview of the most widely used valuation methodologies and its practical application.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50204 - Business and management

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2018

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Scientia Iuventa 2018. Zbornı́k prı́spevkov z medzinárodnej doktorandskej konferencie

  • ISBN

    978-80-557-1426-4

  • ISSN

  • e-ISSN

  • Number of pages

    13

  • Pages from-to

    1-13

  • Publisher name

    Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici

  • Place of publication

    Banská Bystrica

  • Event location

    Banská Bystrica

  • Event date

    Apr 19, 2018

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article