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Identifikace a ocenění zákaznických vztahů a kvalifikované pracovní síly v kontextu PPA / Identification and valuation of customer relationships and assembled workforce in the context of PPA

The diploma thesis deals with valuation of two types of intangible property in context on financial reporting, specifically purchase price allocation according to IAS/IFRS. The theoretical part describes the framework and specifics of valuation for financial reporting purposes and the basic valuation approaches and methods. An emphasis is placed on the multi-period excess earnings method, which is typically used for valuation of exotic intangible assets. In the practical part there is a demonstration of valuation of customer relationships in the banking sector by the multi-period excess earnings method and valuation of assembled workforce, including a discussion of potential weak points and possible variations of the commonly used income-based valuation method.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76316
Date January 2009
CreatorsPernica, Ondřej
ContributorsSvačina, Pavel, Rýdlová, Barbora
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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