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undergraduate thesis
65   2
Determining fair value of intangible assets
Sandra Lukšić (2015)
RRiF College of Financial Management
Metadata
TitleUtvrđivanje fer vrijednosti nematerijalne imovine
AuthorSandra Lukšić
Mentor(s)Tamara Cirkveni Filipović (thesis advisor)
Abstract
U uvjetima suvremenih ekonomija nematerijalna imovina dobiva sve više na značenju. Posjedovanje i korištenje iste značajno doprinosi vrijednosti i financijskom položaju društva. Kod stjecanja nematerijalna imovina se vrednuje prema trošku stjecanja, naknadno društvo može odabrati između modela troška i modela revalorizacije. Model revalorizacije temelji se na konceptu fer vrijednosti koja predstavlja trenutnu vrijednost imovine na određeni dan i smatra se prikladnijim za vrednovanje pojedinih oblika nematerijalne imovine od metode koja se temelji na povijesnom trošku. Za utvrđivanje fer vrijednosti koriste se tržišna, troškovna i metoda prihoda. Prikladna metoda vrednovanja ovisi o obliku nematerijalne imovine. Za vrednovanje patenata se koriste metode unutar metode prihoda: metoda inkrementalnih prihoda i metoda izuzimanja naknade za korištenje.
Keywordsintangible assets accounting standards valuation of intangible assets fair value patents incremental income method relief from royalty method
Parallel title (English)Determining fair value of intangible assets
Committee MembersJasna Vuk (committee chairperson)
Nada Dremel (committee member)
GranterRRiF College of Financial Management
PlaceZagreb
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeprofessional
Study levelundergraduate
Study programmeAccounting and Finance
Academic title abbreviationbacc. oec
Genreundergraduate thesis
Language Croatian
Defense date2015-12-14
Parallel abstract (English)
In terms of modern economy, intangible assets are gaining importance. Their possession and use can significantly increase the value and financial standing of a company. Upon acquisition, intangible assets are evaluated based on acquisition cost, while subsequently, a company can choose between the cost model and the revaluation model. The revaluation model is based on the concept of fair value, meaning present value of the assets on a given day, and is considered more appropriate for evaluation of certain types of intangible assets than the historical cost method. To determine fair value, market, cost and revenue methods are used. Intangible assets type will determine which method is most suitable. For evaluation of patents two revenue methods are used: incremental income method and relief from royalty method.
Parallel keywords (Croatian)nematerijalna imovina računovodstveni standardi vrednovanje nematerijalne imovine fer vrijednost patenti metoda inkrementalnih prihoda metoda izuzimanja naknade za korištenje
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:198:639382