Intangibles in Different Reporting systems across the World

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00091938" target="_blank" >RIV/00216224:14560/16:00091938 - 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
Intangibles in Different Reporting systems across the World
Original language description
Companies striving to succeed within the global world markets need to report their results using methods that are concomitantly used by others. In today's global economy value is often created by intangible assets that arised from 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 national Czech, Slovak, United Kingdom and United States accounting legislation and standards in comparison with International Financial Reporting Standards. Some inconsistencies are highlighted, and evidence is provided that suggests that recognition of intangible assets is in accordance with existing accounting principles. The reported differences may then affect the manner in which the level of company efficiency is reported, particularly when using traditional methods of share indexes of profitability.
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
16th International Scientific Conference Globalization and Its Scio-Economic Consequences
ISBN
9788081541919
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
1077-1084
Publisher name
University of Zilina
Place of publication
Žilina
Event location
Rajecke Teplice, SLOVAKIA
Event date
Jan 1, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000393253800134

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