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Economic and Legal Aspects of Property and Capital Acquisitions from the Perspective of Valuators

Author

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  • Eva Kislingerová
  • Tomáš Krabec
  • Romana Čižinská

Abstract

The article discusses the importance of the current regulation of mergers and acquisitions in the Czech Republic and its impact on the valuation of the transaction from tax, accounting and economic perspective. The case study demonstrates the growing importance of intangible assets. By using the VIM model, brand valuation as identifiable intangible asset is condcuted by valuing the business enterprise for transactional purposes.

Suggested Citation

  • Eva Kislingerová & Tomáš Krabec & Romana Čižinská, 2014. "Economic and Legal Aspects of Property and Capital Acquisitions from the Perspective of Valuators," Ekonomika a Management, Prague University of Economics and Business, vol. 2014(2).
    • Handle: RePEc:prg:jnleam:v:2014:y:2014:i:2:id:229
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    References listed on IDEAS

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    1. Romana Čižinská & Tomáš Krabec, 2014. "Analyzing Cost Structures for Determining Possible Predatory Pricing," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 20(4), pages 467-468, November.
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      More about this item

      Keywords

      Intangible assets; Nehmotná aktiva; Mergers; Acquisitions; Fúze; Akvizice;
      All these keywords.

      JEL classification:

      • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
      • K2 - Law and Economics - - Regulation and Business Law
      • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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