STEHEL, Vojtěch, Zuzana ROWLAND and Jan MAREČEK. Valuation of intangible assets deposit into capital company in case of specific transaction. Ad Alta: Journal of interdisciplinary research, Hradec Králové, Czech Republic: Magnanimitas, 2019, vol. 9, No 1, p. 287-291. ISSN 1804-7890.
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Basic information
Original name Valuation of intangible assets deposit into capital company in case of specific transaction
Name in Czech Ocenění vkladu nehmotného majetku do kapitálové společnosti v případě konkrétní transakce
Authors STEHEL, Vojtěch (203 Czech Republic, guarantor, belonging to the institution), Zuzana ROWLAND (203 Czech Republic, belonging to the institution) and Jan MAREČEK (203 Czech Republic, belonging to the institution).
Edition Ad Alta: Journal of interdisciplinary research, Hradec Králové, Czech Republic, Magnanimitas, 2019, 1804-7890.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/75081431:_____/19:00001563
Organization unit Institute of Technology and Business in České Budějovice
UT WoS 000474385400052
Keywords (in Czech) oceňování aktiv; nehmotná aktiva; sdružení; výnosová metoda; metoda vlastního kapitálu
Keywords in English valuation of assets; intangible assets; association; yield method; equity method
Tags MIE, RIV19, WOS
Changed by Changed by: Mgr. Milada Šanderová, učo 25742. Changed: 22/4/2020 14:30.
Abstract
The contribution focuses on the method of valuating intangible assets of the Association of two natural persons. The method of the difference of Association's assets value and yield value was used. The specific items forming the company's asset are valued by various procedures based on their characteristics.
Abstract (in Czech)
Příspěvek se zaměřuje na způsob oceňování nehmotného majetku sdružení dvou fyzických osob. Byla použita metoda rozdílu hodnoty aktiv sdružení a výnosové hodnoty. Specifické položky tvořící aktivum společnosti jsou oceňovány různými postupy na základě jejich charakteristik.
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  • a concrete person prof. Ing. Jan Mareček, DrSc., dr. h.c., učo 19723
  • a concrete person Mgr. Milada Šanderová, učo 25742
  • a concrete person Ing. Vojtěch Stehel, MBA, PhD., učo 5309
  • a concrete person Ing. Zuzana Rowland, MBA, PhD., učo 6614
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