Partial versus Integrated Conception of Intellectual Property for Asset Valuation

Parciální versus integrované pojetí duševního vlastnictví při oceňování majetku

Jan Jurečka

Český finanční a účetní časopis, 2008, vol. 2008, issue 3, 86-93

Abstract: The article warns about the unacceptable classification of the intangible assets in the International Valuation Standards (IVS), especially because intangible assets are sorted out in the partial items that are very difficult to be evaluated individually. To support this assertion, the article contains the short excerption from the article published in the magazine Virginia Law Review, in which the American authors have proved, that the basic forms of intellectual property are economically connected very sharp and this connection lasts not during legal protection, but even after the protection if finished. By this way, the Americans authors have supported both the critics of the actual classification of intangible assets included in IVS and the propositions that are in the third part of the article. The propositions are based on the idea, that the valuators of the intangible assets should to set the matrix table of the relationship among the parts of intangible assets and to evaluate the parts, in which the most influence of other forms of intangible assets are included.

Keywords: Intangible Assets Valuation; Intellectual Property Valuation; International Valuation Standards; Oceňování nehmotného majetku; Oceňování duševního vlastnictví; Mezinárodní oceňovací standardy (search for similar items in EconPapers)
JEL-codes: G12 (search for similar items in EconPapers)
Date: 2008
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.283.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.283.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2008:y:2008:i:3:id:283:p:86-93

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.283

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().