Wycena według wartości godziwej składników wartości niematerialnych nabytych w wyniku połączenia jednostek gospodarczych
Fair value measurement of intangible assets acquired in a business combination

Summary/Abstract: Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured but still used by business entities. In order to consider an asset to be an intangible asset it must be defined, controlled and there must be a high probability that this asset will be profitable in the future. In the merging process it is possible to separate individual components of intangible assets from the company's value that came into being in the assets valuation process during merger. In practice, the problem arises when we want to determine the fair value of these components.

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