Metody oceňování sportovních koní a jejich tržní hodnoty: Mezinárodní přístupy a modely

This thesis deals with the valuation of sport horses in accordance with international accounting and valuation standards, particularly IAS 41 – Agriculture. Under these standards, a horse is regarded as a biological asset and is therefore measured at fair value less costs to sell. The main objective of the thesis is to analyse and apply various methods of valuing sport horses, including the market, cost and income approaches. Furthermore, based on real market data from the sport horse market, an estimation regression model will be developed and verified. This model will make it possible to use available data, such as performance indicators, pedigree, age and other price-determining factors, to construct a prediction of a horse’s market value. The results of the thesis may serve as a basis for investors, breeders and accounting professionals for the proper valuation of sport horses in accordance with international standards.