Wycena przedsiębiorstwa a wycena zasobów niematerialnych w rachunkowości
Importance Valuation of Intangible Assets in Accounting for the Valuation of Enterprises with Assets Based Methods

Summary/Abstract: Purpose – The purpose of the article is to indicate the importance of valuation of intangible assets in accounting for valuation of property companies by valuation methods. Design/methodology/approach – The basic research method used in the article is the analysis of literature and selected legal acts. The research material also includes the auditor’s opinion on the merger plan survey in 2013–2017. On this basis an analysis of the applied property methods was used to determine the value of an enterprise. The analytical method is supported by induction and deduction. Findings – The study indicated that the valuation of intangible assets in accounting is relevant for the valuation of an enterprise by means of property. Developing valuation methods for all intangible assets (intangible assets and intellectual capital), which will determine their fair value, can give credibility to the results of the valuation of companies, especially those prepared by means of accounting. Originality/value – Numerous publications have been published on valuation of intangible assets. In many of them it is noted that the value of intangible assets has a significant impact on the value of an enterprise. However, few studies deal with the impact of valuation of intangible assets on accounting for the valuation of companies. This article complements the identified vulnerability in this regard.

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