OPF:FIUBPNOA Appraisement of Assets - Course Information

FIUBPNOA Appraisement of Assets

Extent and Intensity

2/1/0. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

Mgr. Lenka Přečková, Ph.D. (lecturer)

Guaranteed by

Mgr. Lenka Přečková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Irena Szarowská, Ph.D., MPA

Timetable

Wed 14:45–16:20 B101

• Timetable of Seminar Groups:

FIUBPNOA/01: Wed 16:25–17:10 B101, L. Přečková

Prerequisites

FAKULTA(OPF) && TYP_STUDIA(B) && FORMA(P) && (ROCNIK(2) || ROCNIK(3))
None

Course Enrolment Limitations

The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 36 student(s).
Current registration and enrolment status: enrolled: 33/36, only registered: 5/36

fields of study / plans the course is directly associated with

• Banking, Finance, Insurance (programme OPF, B_BPP)
• Finance and Accounting (programme OPF, B_FU)

Course objectives

The aim of the course Asset Valuation is to prepare students to navigate valuation practice and to understand methods used to determine the value of assets for various purposes. The course provides an overview of fundamental concepts, approaches, and methods of asset valuation, introduces the relevant legal framework, and emphasizes the practical application of market-based and administrative valuation in accordance with the Act on Property Valuation.

Learning outcomes

The student understands the nature and importance of asset valuation and distinguishes between the concepts of value and price, including their economic and legal significance. The student is familiar with the purpose of property valuation and its practical applications, is oriented in the basic types of values and prices, and understands the concept of market value in accordance with international valuation standards as well as the terminology of the relevant legal framework. The student understands the fundamental theoretical approaches to property valuation and categories of value, is familiar with the cost, income, and comparative approaches, their principles, assumptions, and possibilities for practical application, including administrative valuation. The student is oriented in the property valuation process and understands the importance of the valuation purpose, valuation date, and available information for the selection of valuation methods and the interpretation of results. The student is familiar with the scope and responsibility of the profession of expert witness and valuer, is oriented in applicable legislation, professional standards, and the activities of professional associations in the Czech Republic and in an international context, and understands the structure of an expert opinion and a valuation report. The student understands the importance of value-determining factors of real estate and their impact on value determination for different types of properties. The student is oriented in the characteristics of the real estate market, ownership motives, methods of property acquisition, and financing options. The student is able to apply basic valuation approaches and methods in market-based valuation of real estate. The student is familiar with the specifics of property valuation under applicable legislation, is oriented in the structure of the Act on Property Valuation and the Valuation Decree, and understands the procedure for determining the assessed value of real estate. The student understands the specifics of real estate valuation for insurance purposes, distinguishes between insurance value and sum insured, and understands the economic consequences of underinsurance and overinsurance.

Syllabus

1. Valuation, Value, and Price
2. Approaches and Methods of Property Valuation
3. The Property Valuation Process
4. The Profession of Expert Witness and Valuer
5. Value-Determining Factors of Real Estate
6. Real Estate Market
7. Market-Based Valuation
8. Asset Valuation under Applicable Legislation
9. Valuation for Insurance Purposes

Literature

required literature
• PŘEČKOVÁ, Lenka. Oceňování aktiv: Distanční studijní text. 1st ed. Karviná, 2018, 121 pp. ISBN 978-80-7510-304-8. info
• ÚZ Oceňování majetku č. 1666: Změna oceňovací vyhlášky od 1.1.2026. Ostrava: Sagit.

recommended literature
• BRADÁČ, A. Teorie a praxe oceňování nemovitých věcí. Brno: AKADEMICKÉ NAKLADATELSTVÍ CERM, 2016. ISBN 978-80-7204-930-1. info
• ORT, P. a O. Ortová Šeflová, 2017. Oceňování nemovitostí v praxi. Praha: Leges. ISBN 978-80-7502-234-9.
• ZAZVONIL, Z. Odhad hodnoty nemovitostí. Praha: EKOPRESS., 2012. ISBN 978-80-86929-88-0. info

Teaching methods

Lectures and seminars complemented by work with professional literature and applicable legislation. Practical application of the Act on Property Valuation and the Valuation Decree using specific examples. Preparation of market-based valuations of real estate using publicly available real-world data and their interpretation. Group discussions and group-based problem solving focused on the selection of valuation approaches and the justification of obtained results. Application of examples from valuation practice, including analysis and critical assessment of expert opinions and valuation reports. Orientation in selected professional and public web-based resources relevant to property valuation. Ongoing formative self-tests in the IS SU system aimed at verifying understanding of the covered material and supporting student self-assessment.

Assessment methods

Three continuous assessments (3 × 10% = 30% of the final grade), a seminar paper (10% of the final grade), and a written examination (60% of the final grade).

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials

Teacher's information

case study, ongoing test (3x), course credit test

Activity	Difficulty [h]
Ostatní studijní zátěž	76
Přednáška	26
Seminář	13
Zkouška	30
Summary	145

• Enrolment Statistics (recent)
  
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