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Determining fair value of intangible assets
Sandra Lukšić (2015)
RRiF College of Financial Management
Cite this document...

Lukšić, S. (2015). Utvrđivanje fer vrijednosti nematerijalne imovine (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:639382

Lukšić, Sandra. "Utvrđivanje fer vrijednosti nematerijalne imovine." Undergraduate thesis, RRiF College of Financial Management, 2015. https://urn.nsk.hr/urn:nbn:hr:198:639382

Lukšić, Sandra. "Utvrđivanje fer vrijednosti nematerijalne imovine." Undergraduate thesis, RRiF College of Financial Management, 2015. https://urn.nsk.hr/urn:nbn:hr:198:639382

Lukšić, S. (2015). 'Utvrđivanje fer vrijednosti nematerijalne imovine', Undergraduate thesis, RRiF College of Financial Management, accessed 16 July 2019, https://urn.nsk.hr/urn:nbn:hr:198:639382

Lukšić S. Utvrđivanje fer vrijednosti nematerijalne imovine [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2015 [cited 2019 July 16] Available at: https://urn.nsk.hr/urn:nbn:hr:198:639382

S. Lukšić, "Utvrđivanje fer vrijednosti nematerijalne imovine", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:198:639382

Metadata
TitleUtvrđivanje fer vrijednosti nematerijalne imovine
Title (english)Determining fair value of intangible assets
AuthorSandra Lukšić
MentorTamara Cirkveni Filipović (mentor)
Committee memberJasna Vuk (predsjednik povjerenstva)
Committee memberNada Dremel (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2015-12-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
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.
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.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:639382
Study programmeTitle: Računovodstvo i financije
Study programme type: stručni
Study level: stručni
Academic / professional title: stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije (stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije)
Type of resourceText
File originReformatted digital
Access conditionsRestricted access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2016-07-21 13:02:22