VIM Model for Appraising the Trademark of an Unlisted Company According to IFRS 13

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F13%3A%230000069" target="_blank" >RIV/29142890:_____/13:#0000069 - 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
VIM Model for Appraising the Trademark of an Unlisted Company According to IFRS 13
Original language description
The value and appraisal of a brand is based on its economic benefit to its owner or the business that owns and develops the brand. According to IFRS 13 all methods of appraising the fair value of a brand are based on three approaches ? comparability/market, cost and income approach. In applying these valuation methods or their modifications, appraisers usually obtain results which differ significantly. This is usually caused by the subjectivity of parameterization of relevant valuation models, and mainly by the lack and/or high scatter of market data. The goal of the paper is to suggest the model for appraising the fair value category of trademark of an unlisted (private) company. Our VIM model (Verifiable Interdependent Model) has been designed specifically for the conditions of the business environment with the lack of empirical data for intangible assets appraisal, or their low quality by still meeting all the requirements stipulated by the IFRS 13. To demonstrate the application of
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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