Rate of Investments as a Parameter of the VIM Model for Appraising Trademarks of Unlisted Companies

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F13%3A%230000063" target="_blank" >RIV/29142890:_____/13:#0000063 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Rate of Investments as a Parameter of the VIM Model for Appraising Trademarks of Unlisted Companies
Original language description
The value of a trademark is based on its economic benefit to its owner or the economic entity owning/using the trademark. All methods of appraising the fair value of a brand are based on three approaches - comparability, cost and income approach. In appraising intangible assets of unlisted (private) companies operating in developing markets, appraisers have to face the problem of the lack of empirical data, or their low quality. This makes the application of standard appraising methodology disputable. Therefore we suggest the VIM (Verifiable Interdependent Model) model, which has been designed specifically for the conditions of use in this environment. VIM model is a combination of methodological approaches, however results in the income based valuation approach. We found the income based value of the brand to be the most sensitive to the rate of the brand relevance, to the amount of reinvestment of earnings from the brand after taxes in ensuring and maintaining the brand value creatio
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
10TH International Scientific Conference. European Financial Systems
ISBN
978-80-210-6294-8
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
61-69
Publisher name
MU Brno
Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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