Current Issues of Accounting for Intangibles in Various Reporting Systems

KŘÍŽOVÁ, Zuzana. Current Issues of Accounting for Intangibles in Various Reporting Systems. In Jan Krajíček, Josef Nešleha, Karel Urbanovský. European Financial Systems 2016. Proceedings of the 13th International Scientific Conference. Brno: Masaryk University, 2016, s. 400-407. ISBN 978-80-210-8308-0.

Základní údaje

Originální název

Current Issues of Accounting for Intangibles in Various Reporting Systems

Autoři

KŘÍŽOVÁ, Zuzana (203 Česká republika, garant, domácí)

Vydání

Brno, European Financial Systems 2016. Proceedings of the 13th International Scientific Conference, od s. 400-407, 8 s. 2016

Nakladatel

Masaryk University

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Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50600 5.6 Political science

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Kód RIV

RIV/00216224:14560/16:00091935

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-210-8308-0

UT WoS

000385692200053

Klíčová slova anglicky

accounting; intangibles; measurement; reporting standards

Příznaky

Mezinárodní význam, Recenzováno

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Anotace

V originále

In today's economy value is often created by intangible assets that represent intellectual capital. The accounting standard setters try to meet the challenge of recognition and reporting the results of knowledge-based entities. The problems relating to the accounting for intangibles are international in scope. This paper briefly reviews existing IFRS, US, UK 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. This article is based on analysis and comparisons of relevant literature resources, mainly articles and conference papers, but also legislative acts and monographs.