When entering into bankruptcy proceedings, it turned out that the debtor fails to manage business risk, which is fully passed on to creditors. Serious risk of the asset value loss, which may serve to satisfy creditors’ claims, is the essential phenomenon of this condition. The same problem is the transfer of valuable assets to the benefit of the business owners even before entering bankruptcy proceedings. This chapter deals with the determination of the intangible asset as the subject of disputable legal action without adequate transaction compensation. The aim is to establish a methodology for the valuation of intangible assets—a trademark in the absence of relevant debtor accounting documentation. The resulting value determined using this methodology is to reflect the fair value of the sale of the asset prior to the entry into bankruptcy proceedings.
CITATION STYLE
Šefčíková, M., Cagáňová, D., & Jurenka, R. (2020). The Effect of Bankruptcy on the Intangible Asset Valuation. In EAI/Springer Innovations in Communication and Computing (pp. 321–333). Springer Science and Business Media Deutschland GmbH. https://doi.org/10.1007/978-3-030-30911-4_23
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