Deconstruction of Inherent Goodwill Generated in Owner-Managed Companies in the Czech Republic.

However, for valuation purposes, it is not necessary to value individual intangible assets separately (as would be required by IFRS 3) because information on their aggregate value is sufficient in the Czech Republic. Keywords: G30 EN G30 253 255 3 12/28/21 20210801 NES 210801 Intangible assets, including inherent goodwill, form an increasingly significant part of company value. Income-based valuation can be achieved by applying the discounted cash flow (DCF) method based on updated future free cash flows (cash flows available for discretionary spending by shareholders) at the valuation date. [Extracted from the article]