Abstract

The process of valuation of intangible influences was surveyed in China, Hong Kong, USA, Canada, Japan, Germany, UK, Poland, Russia and Western Europe. Situation in mentioned locations is similar, valuation of intangible influences has not been determined by a concrete list of items and there has not been established concrete clear process. The subject matter of this thesis was a proposal for a method of valuation of goodwill - special effects that will impact assets prices. It deals with proposed procedures for valuation of intangible assets, and definitions of such property. Special effects are in particular name, historical value design, quality of layout, security aspects, accessibility, conflict groups of inhabitants in or near the property, location, provenience and other. The value of goodwill can be calculated as the difference between the market value and the material value. Part of the methodology is a general proposal for a method how to divide the assets into tangible and intangible part and author’s software VALUE-RATUS 2015.

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