National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Identification and valuation of customer relationships and assembled workforce in the context of PPA
Pernica, Ondřej ; Svačina, Pavel (advisor) ; Rýdlová, Barbora (referee)
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.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.