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Intangible Assets and Goodwill Valuation in the European Union

Author

Listed:
  • Vladimir Kulil

    (Technical University of Ostrava, Faculty of Economics, Appraisal Institut, Czech Republic)

Abstract

European valuation standards TEGoVA have conception for valuation of intangible assets and they formed to conform to International valuation standards (IVS) also to reach worldwide consensus in best practices in valuation process. The process of valuation of intangible influences was also surveyed in China, Hong Kong, USA, Canada, Japan, Germany, UK, Poland, Russia and overall in the Europe. Situation in mentioned locations is similar, valuation of intangible influences has not been determined by a concrete list of items and there has not been established concrete clear process. The subject matter of this paper is a proposal for a method of valuation of intangible effects that will impact assets prices. It deals with proposed procedures for valuation of intangible assets. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, and conflict groups of inhabitants in or near the property, location, provenience and other.

Suggested Citation

  • Vladimir Kulil, 2019. "Intangible Assets and Goodwill Valuation in the European Union," International Journal of Innovation and Economic Development, Inovatus Services Ltd., vol. 5(3), pages 25-30, August.
    • Handle: RePEc:mgs:ijoied:v:5:y:2019:i:3:p:25-30
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    References listed on IDEAS

    as
    1. Michael J. Fishman & Jonathan A. Parker, 2015. "Valuation, Adverse Selection, and Market Collapses," The Review of Financial Studies, Society for Financial Studies, vol. 28(9), pages 2575-2607.
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    More about this item

    Keywords

    European integration; Market value; Tangible assets; Intangible assets; Goodwill;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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