Valuation of Intangible Assets

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Valuation of Intangible Assets

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Valuation of Intangible Assets

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Hradec Economic Days 2017

ISBN

978-80-7435-664-3

ISSN

2464-6059

e-ISSN

2464-6067

Počet stran výsledku

11

Strana od-do

662-672

Název nakladatele

Univerzita Hradec Králové

Místo vydání

Hradec Králové

Místo konání akce

Hradec Králové

Datum konání akce

31. 1. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000411661000078