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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

10TH International Scientific Conference. European Financial Systems

ISBN

978-80-210-6294-8

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

61-69

Název nakladatele

MU Brno

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

1. 1. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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