|
| |
|
|
Special influences affecting the price of real estate
Kulil, Vladimír ; Mikš, Lubomír (referee) ; Abraham, Karel (referee) ; Matějka, Libor (referee) ; Telec, Ivo (advisor)
The subject matter of this dissertation thesis is a proposal for a method of valuation of special effects that with impact on real estate prices. It deals with proposed procedures for valuation of intangible assets, and definitions of such property. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, conflictful groups of inhabitants in or near the property, and location. The value of special effects can be calculated as the difference between usual value and the material value of such property without coefficients of merchantability. For appraisal by official price, the thesis suggests to amend certain provisions and sections of the Act on Property Valuation No. 151/1997 Coll., and the implementing regulation of this Act, as amended. Part of the methodology is a general proposal for a method how to divide the assets into tangible and intangible part. As concerns the concrete procedure when calculating real estate prices, the thesis specifies procedure for special effects valuation. A form of cumulative matrix comprising all such effects has been drafted. Prices in single methodologies for assets valuation has to be adjusted by reasonable quantity of impact. For real estate on the territory of the Czech Republic will be used also coefficients of merchantability Kp in accordance with the price regulation considering their development in historical statistics.
|
|
| |
|
| |
|
|
Komparace metod odpisování dlouhodobého majetku ve vybrané účetní jednotce
Holíková, Pavla
Bachelor thesis compares approaches for depreciation of long-term assets based on Czech tax law and based on Czech Accounting Standards (CAS). Thesis firstly describes and compares differences between the CAS and Czech Tax law long-term assets definitions, valuations and depreciation calculation methodologies. At the second part of the thesis, depreciation value of particular long-term assets of the DREVODILO Rousinov company are calculated based on the two approaches and then compared. Results of the two methodologies are then applied on company tax base calculation and impacts are further analyzed.
|
|
| |
|
| |
|
|
Oceňování podniku
Sabolovič, Mojmír
This study deals with approaches to business valuation. The main goal was originate the economic model for estimation of trends in value ratio of intangibles on income value of businesses suitable for time-series extensive analysis. The methodology was verified by the selective sample of businesses from the Czech Republic. The main subject of this study was to contribute to the improvement of rudimental approaches to business valuation. In order to fulfill the main goal it was necessary to originate a set of partial goals.
|
|
|
Special influences affecting the price of real estate
Kulil, Vladimír
The subject matter of this thesis is a proposal for a method of valuation of special effects that may have impact on real estate prices. It deals with proposed procedures for valuation of intangible assets, and definitions of such property. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, conflictful groups of inhabitants in or near the property, and location. The value of special effects can be calculated as the difference between usual value and the material value of such property without coefficients of merchantability.
|
|
|
Special influences affecting the price of real estate
Kulil, Vladimír ; Mikš, Lubomír (referee) ; Abraham, Karel (referee) ; Matějka, Libor (referee) ; Telec, Ivo (advisor)
The subject matter of this dissertation thesis is a proposal for a method of valuation of special effects that with impact on real estate prices. It deals with proposed procedures for valuation of intangible assets, and definitions of such property. Special effects are in particular name, historical value, design, quality of layout, security aspects, accessibility, conflictful groups of inhabitants in or near the property, and location. The value of special effects can be calculated as the difference between usual value and the material value of such property without coefficients of merchantability. For appraisal by official price, the thesis suggests to amend certain provisions and sections of the Act on Property Valuation No. 151/1997 Coll., and the implementing regulation of this Act, as amended. Part of the methodology is a general proposal for a method how to divide the assets into tangible and intangible part. As concerns the concrete procedure when calculating real estate prices, the thesis specifies procedure for special effects valuation. A form of cumulative matrix comprising all such effects has been drafted. Prices in single methodologies for assets valuation has to be adjusted by reasonable quantity of impact. For real estate on the territory of the Czech Republic will be used also coefficients of merchantability Kp in accordance with the price regulation considering their development in historical statistics.
|
guest ::
