Intangible Assets in Pharmaceutical Companies in the Czech Republic

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Intangible Assets in Pharmaceutical Companies in the Czech Republic

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Intangible Assets in Pharmaceutical Companies in the Czech Republic

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

<a href="/cs/project/GA15-24867S" target="_blank" >GA15-24867S: Malé a střední podniky v globální konkurenci: Vývoj specifické metodiky převodních cen odrážející jejich specifičnost</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

Počet stran výsledku

9

Strana od-do

391-399

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

26. 6. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000418110800047