scholarly journals The conception of fair value of business property rights in Poland

2015 ◽  
Vol 2015 (74/1) ◽  
pp. 295-309
Author(s):  
Jan Konowalczuk ◽  
Tomasz Ramian
Keyword(s):  
Property Rights ◽  
Fair Value ◽  
Business Property

scholarly journals Assessing the Intangible Assets

2021 ◽  
Vol 4 (519) ◽  
pp. 154-160
Author(s):  
O. V. Fomina ◽  
◽  
O. O. Avhustоva ◽  
I. K. Shushakova ◽  
◽  
...  
Keyword(s):  
Intellectual Property ◽  
Property Rights ◽  
Intellectual Property Rights ◽  
Intangible Assets ◽  
Fair Value ◽  
Legal Regulation ◽  
Intangible Asset ◽  
Cost Approach ◽  
Methodological Approaches ◽  
The Cost

The article is concerned with the issues of assessing the intellectual property rights as part of intangible assets of enterprises. The article is aimed at substantiating the theoretical principles and improving methodological approaches to the assessment of intangible assets in the process of formation of the value of enterprise. The normative-legal regulation of valuation of intangible assets in order to determine the value of intangible assets of enterprises in monetary terms for the purposes of accounting and in the field of professional valuation activity is studied. The interrelationship of approaches of independent professional estimation and accounting valuation in order to apply it to the needs of accountance is specified. Described are the cost (based on determining the cost of expenses, necessary for the reproduction or substitution of the valuation object), profit (used to determine the valuation of intellectual property rights, based on the application of assessing procedures for transferring the expected profit to the value of the assessed object) and comparative (determines the market value of an intangible asset, when there is sufficient reliable information on prices in the market of such objects and the terms of contracts for the disposal of property rights to such objects) approaches to the valuation of intangible assets. The formulas for computing the value of intangible assets based on the cost approach are provided. The assessment of intangible assets is carried out according to the above specified formulas of the cost approach on the example of a patent for invention. It is determined that in the absence of an active market to determine the fair value of intangible assets, it is advisable to apply the cost approach, namely: the method of direct reproduction.

DISCUSSION ASPECTS OF PROPERTY VALUATION FOR TAX PURPOSES

2019 ◽  
pp. 64-75
Author(s):  
R. Volchek
Keyword(s):  
Real Estate ◽  
Property Rights ◽  
Financial Reporting ◽  
Fair Value ◽  
The State ◽  
National Standard ◽  
Comparative Approach ◽  
Property Valuation ◽  
Fair Value Measurement ◽  
Value Measurement

The author's vision on the process of estimating the value of real estate objects for the purposes of taxation is given. It is established, that the current norms of valuation of property for taxation purposes, established by the main regulator of valuation activity in Ukraine − the State Property Fund of Ukraine, deprive transparency the process of valuation of property in our state, and offset personal accounting judgments when assessing real estate. Opacity and distortion of the current norms of normative legal acts regulating the process of valuation of property and property rights in Ukraine, as well as the norms of the International Financial Reporting Standards (further − IFRS) 13 «Fair Value Measurement» during the valuation of real estate objects, consists, according our opinion, representatives of the State Property Fund of Ukraine during the approval of property valuation reports for tax purposes are based on the estimated value of the objects, which should be determined solely on the basis of the prices of real estate offers and solely by means of a comparative approach. But, IFRS 13 «Fair Value Measurement» and National Standard 1 «General Principles of Valuation of Property and Property Rights» demand to determine the value of objects of evaluation in three methods: costly, cost-effective and comparative. Recommendations are introduced, implementation of which will allow to observe the transparency and correctness of determining the value of property for tax purposes.

The Origins and Consequences of Property Rights

2020 ◽  
Author(s):  
Colin Harris ◽  
Meina Cai ◽  
Ilia Murtazashvili ◽  
Jennifer Murtazashvili
Keyword(s):  
Property Rights

PERLINDUNGAN HUKUM TERHADAP KARYA SENI BATIK YANG BELUM TERDAFTAR MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2014 TENTANG HAK CIPTA

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Inggrit Fernandes
Keyword(s):  
Intellectual Property ◽  
Property Rights ◽  
Cultural Heritage ◽  
Intellectual Property Rights ◽  
Rapid Growth ◽  
Economic Value ◽  
Legal Protection ◽  
Property Law ◽  
Market Demand ◽  
Work Of Art

Batik artwork is one of the treasures of the nation's cultural heritage. Batik artwork is currently experiencing rapid growth. The amount of interest and market demand for this art resulted batik artwork became one of the commodities in the country and abroad. Thus, if the batik artwork is not protected then the future can be assured of a new conflict arises in the realm of intellectual property law. Act No. 28 of 2014 on Copyright has accommodated artwork batik as one of the creations that are protected by law. So that this work of art than as a cultural heritage also have economic value for its creator. Then how the legal protection of the batik artwork yaang not registered? Does this also can be protected? While in the registration of intellectual property rights is a necessity so that it has the force of law to the work produced

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