FINPAOA Appraisement of Assets

Obchodně podnikatelská fakulta v Karviné
léto 2011
Rozsah
1/2/0. 4 kr. Ukončení: zk.
Vyučující
Mgr. Lenka Přečková, Ph.D. (přednášející)
Garance
Mgr. Lenka Přečková, Ph.D.
Katedra financí a účetnictví – Obchodně podnikatelská fakulta v Karviné
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Cíle předmětu
The goal of the course is to explain basic knowledge, definitions and methods of appraisement of assets. Subject puts the accent on estimation of realty and on special method for realty. Put the accent on real estate register and specificity of market of realty. Course contains actual area of this branch - appraisement or assets in banking and insurance, business of real estate broker. Course is concentrated on using knowledge in profession
Osnova
  • 1. Basic laws
    Some clause of laws valid for problems of assets appraisement. Subject puts the accent on importance of laws and orientation in laws. Law No. 151/1997 Sb., About Appraisement of Assets. Public notice No. 540/2002 Sb., which administers some clauses of law No. 151/1997 Sb., About Appraisement of Assets. Law No. 526/1990 Sb., About Prices. Law No. 265/1992 Sb., About Notice Owner and Another Law of Realties. Law No.344/1992 Sb., About Real Estate Register of Czech Republic. Law No. 162/2001 Sb., About Giving Data from Real Estate Register of Czech Republic. Public notice No. 26/2007 Sb., which administers Law No.265/1992 Sb., About Notice Owner and Another Law of Realties. Law No. 50/1976 Sb., About Landscape Planning and Building Regulations.
    2. Basic definitions in area of appraisement of assets
    Explaining basic definitions of appraisement of assets - assets, wealth, price and value, thing, goods, exchangeable value, expert, current price and other ways of appraisement by Law About Appraisement of Assets, price of agreement and regulated price, exchangeable value and market value, basic ways and methods in appraisement of assets, basic models in appraisement of assets?
    3. Principle price and value
    Explaining difference between price and value. Basic kinds of prices and values and its definitions. Difference among definitions price, market, costs and value. Basic trends of idea in theory of value.
    4. Basics of appraisement of realty - general part
    Definition of realty. Meaning of assets appraisement. Price and value of realty. Definition current price of realty. Time changes of real price and real value. Reasons of real appraisement. Ways of real appraisement by Law About Appraisement. Data for appraisement of realty.
    5. Basics of appraisement of realty - practical part
    Practical explaining of basic ways of real appraisement - profit way, cost way and comparison way in practical exercises. Methods of time change of real price in practical exercises. Differences among using methods in appraisement of assets. Historical progress of using methods of assets appraisement.
    6. Investment into realty, market of realty
    Importance of investment into realty, its advantages and disadvantages and specificity. Valuation of investment into realty. The Net Present Value Method. The Internal Rate of Return Method. Practical exercises for examination of investment into realty by both methods. Market of realty as part of general market system. Specificity of real market. Real estate broker as subject in market of realty.
    7. Specificity of appraisement of flat
    Privatisation of housing stock. Appraisement by administrative price. Appraisement by market value. Basic laws in this area.
    8. Appraisement of right of user as a part of appraisement of realty
    Definition of right of user. Kinds of common rights of user. Appraisement of common rights of user. Law of right of user for energetics. Law of right of user for the benefit at other construction.
    9. Appraisement of land
    Definition of land. Basic kinds of land. Price map of building lands. Appraisement of building lands, which are not in Price map. Agricultural land and appraisement. Forest land and appraisement.
    10. Business of expert in area of assets appraisement, process of appraisement
    Explaining definition of expert activity. Basic procedures of expert in assets appraisement. Importance of information for appraisement. Working with information. Analyses of procedures in process of appraisement. Content of expert evidence.
    11. Appraisement in banking
    Working of expert for banking. Cooperation of experts of appraisement and experts in banks. Working of experts in business cases of bank. Methodics of appraisement for business case for bank and definition basic procedures.
    12. Appraisement in insurance system
    Specificity of appraisement for insurance market. Definition - insurance money,
Literatura
    povinná literatura
  • BARKER, R. L. Determining Value. Valuation Models and Financial Statements. London: Financial Times, 2001. ISBN 0-273-63979-X. info
  • MC KINSEY & COMPANY, INC. Valuation. Measuring and managing the value of companies. Chichester: John Wiley & Sons, 2000. ISBN 0-471-36190-9. info
  • RUTTERFORD, J. Financial Strategy. Adding Stakeholder Value. Chichester: John Wiley & Sons, 1998. ISBN 0-471-98348-9. info
    doporučená literatura
  • EAKINS, S.G. Finance. Investments, Institutions, and Management. Boston etc.: Addison Wesley, 2002. ISBN 0-201-72166-X. info
Vyučovací jazyk
Angličtina
Informace učitele
Compulsory attendance at seminars 25 %.
Case study (other activities), seminar discussions, ongoing test, final exam (written)
Další komentáře
Předmět je dovoleno ukončit i mimo zkouškové období.
Předmět je zařazen také v obdobích léto 2008, léto 2009, léto 2010, léto 2012, léto 2013, léto 2014.