Zkreslování hodnoty podniků vyloučením majetkového ocenění
Distortion of Enterprise Value by Exclusion of Property Assessment

Summary/Abstract: Nowadays the form of assessing the enterprises is strongly reflecting Anglo-Saxon tendencies in marked preferences of income methods of value determination. The incorrect application of these principles seems to be very dangerous and unsatisfactory because of many related problems and risks. Dynamics of changes in current turbulent environment even deepens disadvantages of income methods and therefore results to the renaissance of traditional property techniques. Direct implications of this deduction are also modifications of qualification and professional requirements on professional personal skills, especially in technical knowledge.

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