Current Issues of Accounting for Intangibles in Various Reporting Systems

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00091935" target="_blank" >RIV/00216224:14560/16:00091935 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Current Issues of Accounting for Intangibles in Various Reporting Systems
Original language description
In today's economy value is often created by intangible assets that represent intellectual capital. The accounting standard setters try to meet the challenge of recognition and reporting the results of knowledge-based entities. The problems relating to the accounting for intangibles are international in scope. This paper briefly reviews existing IFRS, US, UK and Czech accounting standards relating to Intangibles. Inconsistencies are highlighted, and evidence is provided that suggests that recognition of Intangible Assets is in accordance with existing accounting principles. This article is based on analysis and comparisons of relevant literature resources, mainly articles and conference papers, but also legislative acts and monographs.
Czech name
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Czech description
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Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
European Financial Systems 2016. Proceedings of the 13th International Scientific Conference
ISBN
9788021083080
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
400-407
Publisher name
Masaryk University
Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000385692200053

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