Reporting ogf Intangibles 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%2F16%3A00091937" target="_blank" >RIV/00216224:14560/16:00091937 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.5593/sgemsocial2016B23" target="_blank" >http://dx.doi.org/10.5593/sgemsocial2016B23</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5593/sgemsocial2016B23" target="_blank" >10.5593/sgemsocial2016B23</a>
Alternative languages
Result language
angličtina
Original language name
Reporting ogf Intangibles in Different Reporting Systems
Original language description
The main purpose of this research is examine the reporting of intagible assets in different accounting systems and consider results of convergence proces in that area between International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Practises (US GAAP). This article is based on analysis and comparisons of relevant literature resources, mainly articles and conference papers, but also legislative acts and monographs. This paper briefly reviews IFRS, U.S. and U.K. GAAP 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. In today’s economy value is often created by intangible assets that arised from intectual capital. The accounting standard setters try to meet the challenge of recognition and reporting the results of knowledge-based entities.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
3th International Multidisciplinary Scientitific Conference on Social Science and Arts. SGEM 2016. Conference Proceedings
ISBN
9786197105742
ISSN
2367-5659
e-ISSN
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Number of pages
8
Pages from-to
513-520
Publisher name
STEF92 Technology Ltd., 51"Alexander Malinov Blvd., 1712, Sofia, Bulgaria
Place of publication
Albena, Bulgaria
Event location
Albena
Event date
Jan 1, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000395727000065