Rozdíly ve vykazování nehmotného majetku podle české účetní legislativy a standardů IAS/IFRS a jejich dopad na hodnotu podniku

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F07%3A%400190388" target="_blank" >RIV/46747885:24310/07:@0190388 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Differences in Reporting of Intangible Assets under the Czech Legislation and Standards IAS/IFRS and Their Impact on the Company Value

Popis výsledku v původním jazyce

Result aims to accomplish a comparison of reporting of chosen intangible assets, namely incorporation expenses and research and development that are reported differently according to Czech legislation and to International accounting standards / International Financial Reporting Standards IAS/IFRS. Illustrative example quantifies their different impact on the reporting in the balance sheet. In the Czech circumstances accounting system as well as the financial reporting are influenced by tax legislation substantially and, therefore some differences in the concepts of Czech accounting act and tax legislation for reporting of incorporation expenses and research and development are also mentioned. Usage of those different systems is the major problem of thecompanies that are subscribed publicly on any European stock exchanges.

Název v anglickém jazyce

Differences in Reporting of Intangible Assets under the Czech Legislation and Standards IAS/IFRS and Their Impact on the Company Value

Popis výsledku anglicky

Result aims to accomplish a comparison of reporting of chosen intangible assets, namely incorporation expenses and research and development that are reported differently according to Czech legislation and to International accounting standards / International Financial Reporting Standards IAS/IFRS. Illustrative example quantifies their different impact on the reporting in the balance sheet. In the Czech circumstances accounting system as well as the financial reporting are influenced by tax legislation substantially and, therefore some differences in the concepts of Czech accounting act and tax legislation for reporting of incorporation expenses and research and development are also mentioned. Usage of those different systems is the major problem of thecompanies that are subscribed publicly on any European stock exchanges.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2007

Kód důvěrnosti údajů

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

Název statě ve sborníku

Liberecké ekonomické fórum

ISBN

978-80-7372-243-2

ISSN

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e-ISSN

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Počet stran výsledku

7

Strana od-do

374-380

Název nakladatele

Technická univerzita v Liberci

Místo vydání

Liberec

Místo konání akce

Liberec

Datum konání akce

11. 9. 2007

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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