Trends in Recognition and Valuation of Intangible Assets from the Financial Accounting Perspective: A Comparative Study of the Czech and Brazilian Accounting Systems

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F25%3A00014592" target="_blank" >RIV/46747885:24310/25:00014592 - isvavai.cz</a>

Result on the web

<a href="https://doi.org/10.15240/tul/009/lef-2025-11" target="_blank" >https://doi.org/10.15240/tul/009/lef-2025-11</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Trends in Recognition and Valuation of Intangible Assets from the Financial Accounting Perspective: A Comparative Study of the Czech and Brazilian Accounting Systems

Original language description

The objective of the research is to evaluate the level of the similarities and differences in recognition and valuation of the intangible assets in financial accounting systems of the Czech Republic and Brazil. In alignment with the study‘s objectives, the following research questions were formulated to guide the investigation. First, are the standards concerning intangible assets comparable in national settings? Second, to what extent has the process of accounting harmonization influenced the historical development of accounting frameworks in the Czech Republic and Brazil? Third, given the influence of international accounting harmonization, how do both countries incorporate these guidelines into their respective frameworks for the treatment of intangible assets? Methodologically, the study combines a review of relevant literature, an analysis of current regulatory frameworks, and a comparative evaluation of the published statement requirements. The analysis reveals that both the Czech Republic and Brazil have developed their accounting standards over recent years through the process of international harmonization. However, the Czech Republic distinguishes itself by maintaining domestic practices within the international framework, thereby blending local regulations with global standards. In contrast, Brazil has largely aligned itself with international practices as established by IFRS, reflecting a more uniform approach to global standards.

Czech name

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Czech description

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Type

O - Miscellaneous

CEP classification

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OECD FORD branch

50205 - Accounting

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2025

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů