Valuation of Intangible Assets

Abstract

The work is focused on the valuation of intangible assets, selecting appropriate methods, including recommendations. First presented are theoretical concepts related to the field of intangible assets, followed by description of some of the problems that may occur during the valuation process. Brief description of valuation methods is also included. Then we focused on characterization of selected yield methods. Before the actual measurement we briefly 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 their information value, and also according to their 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.