Economic and Legal Aspects of Property and Capital Acquisitions from the Perspective of Valuators

Eva Kislingerová, Tomáš Krabec and Romana Čižinská

Ekonomika a Management, 2014, vol. 2014, issue 2

Abstract: The article discusses the importance of the current regulation of mergers and acquisitions in the Czech Republic and its impact on the valuation of the transaction from tax, accounting and economic perspective. The case study demonstrates the growing importance of intangible assets. By using the VIM model, brand valuation as identifiable intangible asset is condcuted by valuing the business enterprise for transactional purposes.

Keywords: Intangible assets; Nehmotná aktiva; Mergers; Acquisitions; Fúze; Akvizice (search for similar items in EconPapers)
JEL-codes: G34 K2 M10 (search for similar items in EconPapers)
Date: 2014
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