Wycena wartości niematerialnych i prawnych
Valuation of Intangible Assets

Summary/Abstract: Purpose – The purpose of this paper is to present the method of valuation of intangible assets. Of course it is understandable that the topic has not been exhausted fully, because it is an issue that is discussed both in the accounting and tax law. Research/methodology – The method adopted is to compare legislation in order to establish methods O-price value of intangible assets. Result – It should be noted that there are fundamental differences between the Accounting Act and the laws on income taxes, which are the differences relate to the same classification, which include the value of intangible assets, or the method of depreciation of non-current assets. Originality/value – Development is not original, because it concerns the analysis of the existing surge-owls law.

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