Partial versus Integrated Conception of Intellectual Property for Asset Valuation[Parciální versus integrované pojetí duševního vlastnictví při oceňování majetku]

The article warns about the unacceptable classification of the intangible assets in the International Valuation Standards (IVS), especially because intangible assets are sorted out in the partial items that are very difficult to be evaluated individually. To support this assertion, the article contains the short excerption from the article published in the magazine Virginia Law Review, in which the American authors have proved, that the basic forms of intellectual property are economically connected very sharp and this connection lasts not during legal protection, but even after the protection if finished. By this way, the Americans authors have supported both the critics of the actual classification of intangible assets included in IVS and the propositions that are in the third part of the article. The propositions are based on the idea, that the valuators of the intangible assets should to set the matrix table of the relationship among the parts of intangible assets and to evaluate the parts, in which the most influence of other forms of intangible assets are included.