Comparison on Reporting on Intangible Assets in Different Reporting Systems
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F10%3A00048679" target="_blank" >RIV/00216224:14560/10:00048679 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
čeština
Original language name
Srovnání vykazování nehmotných aktiv v různých účetních systémech
Original language description
Intangible assets represent one part of the assets showing significant differnces in reporting depending on what accountig system is applied for the finacial statements preparation. The purpose of the article is process analytic survey of reporting on intangible assets according czech accounting legislation, International Financial Reporting Standards and new International Financial Reporting Standard for Small and Medium-sized Enterprises.
Czech name
Srovnání vykazování nehmotných aktiv v různých účetních systémech
Czech description
Intangible assets represent one part of the assets showing significant differnces in reporting depending on what accountig system is applied for the finacial statements preparation. The purpose of the article is process analytic survey of reporting on intangible assets according czech accounting legislation, International Financial Reporting Standards and new International Financial Reporting Standard for Small and Medium-sized Enterprises.
Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Evropské finanční systémy 2010. Sborník příspěvků z mezinárodní vědecké konference
ISBN
978-80-210-5182-9
ISSN
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e-ISSN
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Number of pages
250
Pages from-to
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Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2010
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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