METHODS OF VALUATION OF INTANGIBLE ASSETS - THEORY AND PRACTICE

The article compares methods of valuation based by Slovak law with international methods of valuation and then compares both of these with practice of Slovak valuators - experts from the field of Industrial property. There is a big difference between teory and practice, especially between slovak law and practice because Decree on valuation can't use some methods which are used in practice. To the future experts from the field of Industrial property should review used methods and start to use further methods which are appropriated for Slovak market.