Ocenovani (Valuation Journal)
The quarterly published journal Valuation (ISSN 1803-0785) was founded in 2008 as a peer-reviewed scientific journal of the University of Economics – Institute of asset valuation. It is published quartelly in cooperation of the Institute of asset valuation and the Faculty of finance and accounting. Its main mission is to present the latest findings and research results in the field of business valuation and valuation of assets to the educators and researchers, students and professionals. The aim of this journal is to help to improve the theory of valuation and at the same time convey new findings to the valuation and expert practice. Since 2009 the journal is included in the positive list of reviewed non-impacted periodicals published in the Czech Republic.
CURRENT ISSUE 2022/4
ARTICLES
David Hejduk – Barbora Rýdlová
Intra-group financing from a transfer pricing perspective
Jiří Hlaváč – Lukáš Pěsna – Veronika Kdolská
Transfer pricing – functional and risk analysis
Jiří Jakoubek – František Poborský – Jiří Teichmann
Assessment of Transfer prices by expert or tax advisor
Boris Mišun – Karin Mašková – Marek Jindra
Case study – specifics of transfer pricing in the context of enterprise valuation
Pavel Svačina
Approaches and methods of valuation of intangible assets – a comparison of the OECD Transfer Pricing Guidelines and International Valuation Standards
