Detail publikace

PRACTICAL APPLICATION OF INTANGIBLE ASSET VALUATION APPROACHES AND METHODS

MOLNÁROVÁ, A.

Originální název

PRACTICAL APPLICATION OF INTANGIBLE ASSET VALUATION APPROACHES AND METHODS

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

Intangible assets and its valuation is a recent phenomenon. This is despite the fact that intellectual property has been around for several centuries. Today, matters are more complicated, and integrated IP management is required. When valuing intangible assets, we consider each of the different valuation methodologies, in light of the information available and the specific circumstances, in order to determine the best method for ascertaining value. The methodologies commonly used to determine the value of intangible assets are: the Cost Approach, the Market Approach, the Income Approach. This article is intended to be an overview of the most widely used valuation methodologies and its practical application.

Klíčová slova

Intangible assets. Value. Valuation. Quantitative approach.

Autoři

MOLNÁROVÁ, A.

Vydáno

19. 4. 2018

Nakladatel

Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici

Místo

Banská Bystrica

ISBN

978-80-557-1426-4

Kniha

Scientia Iuventa 2018. Zbornı́k prı́spevkov z medzinárodnej doktorandskej konferencie

Strany od

1

Strany do

13

Strany počet

13

BibTex

@inproceedings{BUT149353,
  author="Anikó {Molnárová}",
  title="PRACTICAL APPLICATION OF INTANGIBLE ASSET VALUATION APPROACHES AND METHODS",
  booktitle="Scientia Iuventa 2018. Zbornı́k prı́spevkov z medzinárodnej doktorandskej konferencie",
  year="2018",
  pages="1--13",
  publisher="Belianum.	Vydavateľstvo  Univerzity Mateja Bela v Banskej Bystrici	",
  address="Banská Bystrica",
  isbn="978-80-557-1426-4"
}