D 2016

Current Issues of Accounting for Intangibles in Various Reporting Systems

KŘÍŽOVÁ, Zuzana

Basic information

Original name

Current Issues of Accounting for Intangibles in Various Reporting Systems

Authors

KŘÍŽOVÁ, Zuzana (203 Czech Republic, guarantor, belonging to the institution)

Edition

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

Publisher

Masaryk University

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50600 5.6 Political science

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

RIV identification code

RIV/00216224:14560/16:00091935

Organization unit

Faculty of Economics and Administration

ISBN

978-80-210-8308-0

UT WoS

000385692200053

Keywords in English

accounting; intangibles; measurement; reporting standards

Tags

International impact, Reviewed
Změněno: 27/3/2017 16:04, Ing. Zuzana Křížová, Ph.D.

Abstract

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.