Intangible Assets in Pharmaceutical Companies in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43911688" target="_blank" >RIV/62156489:43110/17:43911688 - isvavai.cz</a>
Result on the web
<a href="https://is.muni.cz/do/econ/sborniky/70896034/Proceedungs_EFS2017-Draft.pdf" target="_blank" >https://is.muni.cz/do/econ/sborniky/70896034/Proceedungs_EFS2017-Draft.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Intangible Assets in Pharmaceutical Companies in the Czech Republic
Original language description
Due to the technical and scientific progress, the cost structure of business entities changes significantly. An important item of costs are costs associated with intangible assets such as software, patents, licenses, copyrights and goodwill. We can assume that the share of these assets in total assets of companies has changed over time. The paper is focused on the evaluation of the share of intangible assets in total assets of entities involved in chemistry in the Czech Republic. The analyzed sample of companies represents entities preparing financial statements in accordance with the Czech Accounting Legislation. The results are compared with the companies operating in the chemical industry and prepare their financial statements according to IFRS. The aim of this paper is to evaluate the materiality of this category, its structure and its changes over time and to identify possible reasons for this situation.
Czech name
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Czech description
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Project
<a href="/en/project/GA15-24867S" target="_blank" >GA15-24867S: Small and medium size enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
European Financial Systems 2017: Proceedings of the 14th International Scientific Conference
ISBN
978-80-210-8609-8
ISSN
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e-ISSN
neuvedeno
Number of pages
9
Pages from-to
391-399
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jun 26, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000418110800047

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