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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

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 periodika

Journal of Accounting and Auditing: Research & Practice

ISSN

2165-9532

e-ISSN

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Svazek periodika

2013

Číslo periodika v rámci svazku

podzim 2013

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

17

Strana od-do

1-17

Kód UT WoS článku

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EID výsledku v databázi Scopus

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