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Lecturer(s)
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Pakosta Jaroslav, doc. Ing. CSc.
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Course content
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Purpose and objective of appraisal. Expert valuer and opinion. Concept of things and property. Law on pricing, and pricing of new products. Value and price. Methods and ways of measurement. Law on the valuation of assets and implementing the ordinance. Valuation of real property. Valuation of movable property. Pricing rights. Valuation of other assets. Valuation of the company - in general. Valuation firm. Valuation of the merger.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities, Demonstration, Projection
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Learning outcomes
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The aim of the course is based on knowledge of techniques and method of assets valuation, successful decisions on the administration and management of personnel, corporation and public property, etc., participation evaluation, implementation of an appropriate form of mergers, etc.
A student will master the use of the best methods of valuation of the property with knowledge of the law, accounting, etc.. He will be able to deal with the emergency decision-making within businesses such as mergers, sales of the company, etc., when mandatory offers of securities, for insurance purposes, bank guarantees, tax liabilities in bankruptcy proceedings and balancing.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Oral examination, Written examination, Home assignment evaluation, Didactic test, Discussion
The assignment is granted upon completion of the following conditions: completion of all seminar tasks and papers, passing the written assignment task and participation in a questionnaire investigation at FEA. The examination is oral with a written preparation (conditioned by assignment granting).
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Recommended literature
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Finance a úvěr. Vydává FSV Univerzity Karlovy ve spolupráci s ČNB a MF ČR ve vyd. Economia, a. s., Praha..
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Vyhláška MF ČR č. 279/1997 Sb., kterou se provádí zákon č. 151/1997 Sb., o oceňování majetku ve znění pozdějších změn a doplňků..
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Zákon č. 151/1997 Sb., o oceňování majetku ve znění pozdějších změn a doplňků..
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BRADÁČ, A. a kol.:. Soudní inženýrství. Brno : Akademické nakladatelství CERM, s.r.o., 2004. 719 s.. null. &, &. ISBN 807204057X.
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BRADÁČ, A.:. Úřední oceňování majetku 2015. Brno: Akademické nakladatelství CERM, 2015. ISBN 80-7204-320-X.
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Bradáč, Albert. Nemovitosti : oceňování a právní vztahy. Praha: Linde, 2004. ISBN 80-7201-441-2.
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Kislingerová, Eva. Oceňování podniku. Praha: C.H. Beck, 1999. ISBN 80-7179-227-6.
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Mařík, Miloš. Metody oceňování podniku : proces ocenění, základní metody a postupy. Praha: Ekopress, 2003. ISBN 80-86119-57-2.
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