VŠTE:NZ_ONM Valuation of intangible assets - Course Information
NZ_ONM Valuation of intangible assets
Institute of Technology and Business in České Budějovicesummer 2022
- Extent and Intensity
- 2/2/0. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Tomáš Krulický, MBA, PhD. (seminar tutor)
Ing. Veronika Šanderová, MSc., PhD. (seminar tutor) - Guaranteed by
- doc. Ing. Vojtěch Stehel, MBA, PhD.
School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Supplier department: School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice - Timetable of Seminar Groups
- NZ_ONM/NZ1: Sun 27. 2. 14:50–16:20 B5, 16:30–18:00 B5, Sun 20. 3. 11:25–12:55 B4, 13:05–14:35 B4, Sun 3. 4. 11:25–12:55 B4, 13:05–14:35 B4, Sat 21. 5. 13:05–14:35 B5, 14:50–16:20 B5, T. Krulický, V. Šanderová
- Course Enrolment Limitations
- The course is also offered to the students of the fields other than those the course is directly associated with.
- fields of study / plans the course is directly associated with
- Expertness (programme VŠTE, N_ZN) (2)
- Course objectives supported by learning outcomes
- After completing the course, the student is able to understand the importance of valuation of intangible assets in the current economic environment, work in a basic way with databases of industrial rights, choose and apply methods of valuing technical solutions and software, including trademarks. Understand the concept and reporting of goodwill in IFRS and understand the principle of a licensing transaction.
- Learning outcomes
- Upon successful completion of the course, the student:
Understands the issue of intangible assets.
Applies knowledge of legislation related to intangible assets.
He correctly chooses the method of valuing intangible assets.
They will appreciate selected types of intangible assets.
Understands the role of intangible assets in business combinations. - Syllabus
- Lectures:
- 1. Intangible assets - its importance, basic division, economic, accounting and legal aspects
- 2. Legal regulation of the main types of intangible assets, copyright law
- 3. Approaches and methods of valuing intangible assets
- 4. Valuation of patents and designs
- 5. Valuation of trademarks, trade secrets
- 6. Valuation of licenses
- 7. Valuation of other specific types of intangible assets - copyright, software
- 8. The issue of goodwill in the valuation of the company I.
- 9. The issue of goodwill in the valuation of the company II.
- 10. Financial derivatives as intangible assets
- 11. Valuation of options, real options and other derivatives
- 12. Accounting aspects of intangible assets
- 13. Intangible assets and their role in business combinations (mergers, acquisitions)
- Seminars:
- 1. Significance and definition of intangible assets
- 2. Definition of legislation relating to intangible assets
- 3. Choice of method of valuation of intangible assets
- 4. Award of selected patent, utility / industrial design
- 5. Award of the selected trademark
- 6. Valuation of the selected license
- 7. Valuation of selected SW
- 8. Valuation of goodwill I
- 9. Valuation of goodwill II
- 10. Financial derivatives and their valuation
- 11. Valuation of options, real options and other derivatives
- 12. Problems of accounting and goodwill reporting (ČÚS, IFRS)
- 13. Examples of successful mergers and acquisitions with a focus on goodwill in the Czech Republic and in the world
- Literature
- required literature
- ČADA, K., 2002. Oceňování nehmotného majetku, Praha: Oeconomica. ISBN 80-2450-347-6.
- SVAČINA, P., 2010. Oceňování nehmotných aktiv. Praha: Ekopress. ISBN 978-80-8692-962-0.
- MALÝ, J., 2007. Oceňování průmyslového vlastnictví – nové přístupy. Praha: C.H. Beck. ISBN 978-80-7179-464-6.
- HORÁČEK, R. a kol., 2017. Práva k průmyslovému vlastnictví. Praha: C.H. Beck. ISBN 978-80-7400-655-5.
- WHALEY, R., 2006. Derivatives: Markets, Valuation, and Risk Management. Hoboken: John Wiley. ISBN 978-0471786320.
- recommended literature
- AMBROŽ, L., 2002. Oceňování opcí. Praha: C.H. Beck. ISBN 978-80-717-9531-5.
- PRUDKÝ, P. a M. LOŠŤÁK, 2019. Hmotný a nehmotný majetek v praxi. Praha: ANAG. ISBN 978-80-7554-219-9.
- SCHOLLEOVÁ, H., 2007. Hodnota flexibility – reálné opce. Praha: C.H. Beck. ISBN 978-80-7179-735-7.
- ZELENKA, V., 2006. GOODWILL – principy vykazování v podniku. Praha: Ekopress. ISBN 80-86929-22-1.
- PAUGAM, L., P. ANDRÉ, H. PHILIPPE and R. HARFOUCHE, 2018. Brand Valuation. Taylor & Francis Ltd. ISBN 9781138616899.
- not specified
- https://www.zakonyprolidi.cz/
- www.upv.cz
- https://www.epravo.cz/top/clanky/technicke-reseni-a-jeho-pravni-ochrana-108522.html
- Forms of Teaching
- Lecture
Seminar
Tutorial - Teaching Methods
- Frontal Teaching
Group Teaching - Cooperation
Brainstorming
Critical Thinking
Individual Work– Individual or Individualized Activity
- Student Workload
Activities Number of Hours of Study Workload Daily Study Combined Study Cvičný znalecký posudek (in Czech) 33 33 Preparation for Seminars, Exercises, Tutorial 11 31 Příprava na ústní zkoušku (in Czech) 32 48 Ústní zkouška (in Czech) 2 2 Attendance on Lectures 26 Attendance on Seminars/Exercises/Tutorial/Excursion 26 16 Total: 130 130 - Assessment Methods and Assesment Rate
- Exam – oral 50 %
cvičný znalecký posudek (in Czech) 50 % - Exam conditions
- In order to successfully complete the course, it is necessary to achieve the sum of the continuous and final evaluation of at least 70% under the conditions set out below.
Overall classification of the subject, ie points for an expert opinion (50 - 0) + points from the oral exam (50 - 0): A 100 - 90, B 89,99 - 84, C 83,99 - 77, D 76, 99 - 73, E 72.99 - 70, FX 69.99 - 30, F 29.99 - 0.
The student of the full-time form of study is obliged to fulfill the obligatory 70% participation in contact teaching (lecture and seminar). If the participation is not met, the student will be automatically classified "F".
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- The course is taught annually.
- Teacher's information
- Attendance at classes in all forms is governed by a separate internal standard of VŠTE (Records of student attendance at VŠTE). For full-time students, 70% attendance is required for contact classes, ie everything except lectures.
- Enrolment Statistics (summer 2022, recent)
- Permalink: https://is.vstecb.cz/course/vste/summer2022/NZ_ONM