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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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • 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

  • 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