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	Measurement and financial reporting of intangible assets acquired in a business combination according to IFRS Sagokon, Evgeniya ; Vašek, Libor (advisor) ; Zelenka, Vladimír (referee) This master thesis deals with specifics of valuation, recognition and reporting of intangible assets that were acquired as a business combination under IFRS. This thesis is also devoted to specifics of intangible assets which indicate importance and difficulty of its standardization in accounting. The aim of the master thesis is to combine valuation and accounting standards for intangible assets with emphasis on acquisition process. Practical part is here to show how definitely companies valuate, measure and recognize intangible assets acquired in a business combination. Detailed record
	Purchase Price Allocation in Business Combinations (IFRS vs. Czech Accounting Regulations) Bartušková, Lenka ; Vašek, Libor (advisor) ; Pelák, Jiří (referee) This thesis focuses on business combinations according to IFRS and Czech accounting regulations. According to IFRS, Purchase Price Allocation (PPA) is a vital tool in acquisition reporting and therefore this paper mainly focuses on it. The theoretical part serves as a solid based for the empirical part, highlighting the main differences within the examined accounting types. The empirical part primarily focuses on setting the purchase price containing a contingent consideration, newly identified intangible assets and contingent liabilities reporting, and also net asset's fair value valuation to the acquisition date. The results show a major difference and drawbacks in using the Czech accounting regulations when solving business combinations. Detailed record
	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. Detailed record

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