VALUATION OF INTANGIBLE ASSETS

The work is focused on the valuation of intangible assets. First presented are theoretical concepts related to the field of intangible assets. Then we focused on characterization of selected yield methods. Before the actual measurement we introduce the intangible asset, which is being valuated. Before individual valuation methods of intangible assets are used, it is necessary to perform corporate data analysis. Then selected yield methods were used. Their results are presented listed according to different methods. Based on these results, a comparison of the methods used was performed. Specifically, they are evaluated according to information value, and according to complexity. Conclusion contains a summary of the procedure used to achieve the desired result and certain recommendations on which method is best to use in practice were made based on the results.