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Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F10%3A00164603" target="_blank" >RIV/62156489:43110/10:00164603 - isvavai.cz</a>

  • Result on the web

    —

  • DOI - Digital Object Identifier

    —

Alternative languages

  • Result language

    angličtina

  • Original language name

    Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets

  • Original language description

    IFRS for SMEs was adopted in July 2009 as a result of efforts to harmonize financial reporting for SMEs. This standard is based on the same principles as full standards. The aim is, compared to full IFRS reporting of these businesses, to significantly simplify, mainly from the reason that the strict application of the principles of the full standards does not excessively financially and administratively burden smaller accounting entity. Field of identifying, recording and reporting of intangible assetsexcept goodwill is an important field in which the methodology is substantially different. In the present paper there is documented on the example the impact of different methods for recording of internally generated intangible assets in the both systemsinto balance sheet and profit and loss statement and into the selected indicators of financial analysis. Definition of issues that may arise during the transition from the IFRS for SMEs to full IFRS and vice versa, in the context of draf

  • Czech name

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  • Czech description

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Classification

  • Type

    J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

    —

Result continuities

  • Project

    —

  • Continuities

    Z - Vyzkumny zamer (s odkazem do CEZ)

Others

  • Publication year

    2010

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    The Business Review

  • ISSN

    1553-5827

  • e-ISSN

    —

  • Volume of the periodical

    13

  • Issue of the periodical within the volume

    2

  • Country of publishing house

    US - UNITED STATES

  • Number of pages

    10

  • Pages from-to

    —

  • UT code for WoS article

    —

  • EID of the result in the Scopus database

    —

Similar results(10)

Intangible assets reporting in accordance with IFRS for SMEComparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assetsComparison of Approaches to Financial Reporting of Non-current Assets According to the IFRS for SMEs and IAS/IFRS.