METHODS OF VALUATION OF INTANGIBLE ASSETS - THEORY AND PRACTICE

被引：0
|
作者：
Kardos, Peter [1 ]
机构：
[1] Ekon Univ Bratislave, Katedra Podnikovohospodarska, Fakulta Podnikoveho Manazmentu, Bratislava 85235, Slovakia
来源：
AKTUALNE PROBLEMY PODNIKOVEJ SFERY 2013 | 2013年
关键词：
industrial property; intangible assets; valuation;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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.
引用
收藏
页码：222 / 227
页数：6
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