The aim of this text is to introduce and explain the discipline of expertness andvaluation, its history and current status, and above all to apprise the reader withthe basic terminology from the sphere of business valuation including outline ofthe valuation process and specification of selected valuation methods andapproaches. The need for this discipline has grown considerably in the eyes of thecustomer in recent years, as nationalized businesses are back in the hands ofprivate entrepreneurs. With this, the need for valuation of the company inconnection with the resale, merger or liquidation of the company is growing.
Analysis of the issue of valuation and expertness on the theoretical level - focus on the business valuation/ Rozbor problematiky znalectví a oceňování v teoretické rovině - zaměření na oceňování podniku
Volume: 1/2019
Issue: 1
Author: Eva KALINOVÁ, Jan FIŠER
Keywords: valuation and expertness, business valuation, expert, valuation methods/ znalectví a oceňování, oceňování podniků, znalec, metody oceňování