Reporting ogf Intangibles in Different Reporting Systems

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Reporting ogf Intangibles in Different Reporting Systems

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Reporting ogf Intangibles in Different Reporting Systems

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

3th International Multidisciplinary Scientitific Conference on Social Science and Arts. SGEM 2016. Conference Proceedings

ISBN

9786197105742

ISSN

2367-5659

e-ISSN

—

Počet stran výsledku

8

Strana od-do

513-520

Název nakladatele

STEF92 Technology Ltd., 51"Alexander Malinov Blvd., 1712, Sofia, Bulgaria

Místo vydání

Albena, Bulgaria

Místo konání akce

Albena

Datum konání akce

1. 1. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000395727000065