KŘÍŽOVÁ, Zuzana. Reporting ogf Intangibles in Different Reporting Systems. In 3th International Multidisciplinary Scientitific Conference on Social Science and Arts. SGEM 2016. Conference Proceedings. Albena, Bulgaria: STEF92 Technology Ltd., 51"Alexander Malinov Blvd., 1712, Sofia, Bulgaria, 2016, p. 513-520. ISBN 978-619-7105-74-2. Available from: https://dx.doi.org/10.5593/sgemsocial2016B23.
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Basic information
Original name Reporting ogf Intangibles in Different Reporting Systems
Authors KŘÍŽOVÁ, Zuzana (203 Czech Republic, guarantor, belonging to the institution).
Edition Albena, Bulgaria, 3th International Multidisciplinary Scientitific Conference on Social Science and Arts. SGEM 2016. Conference Proceedings, p. 513-520, 8 pp. 2016.
Publisher STEF92 Technology Ltd., 51"Alexander Malinov Blvd., 1712, Sofia, Bulgaria
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50600 5.6 Political science
Country of publisher Bulgaria
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14560/16:00091937
Organization unit Faculty of Economics and Administration
ISBN 978-619-7105-74-2
ISSN 2367-5659
Doi http://dx.doi.org/10.5593/sgemsocial2016B23
UT WoS 000395727000065
Keywords (in Czech) účetní standardy nehmotná aktiva vykazování
Keywords in English Accounting Standards Intangibles Reporting
Tags International impact, Reviewed
Changed by Changed by: Mgr. Kateřina Oleksíková, Ph.D., učo 240814. Changed: 27/4/2017 15:27.
Abstract
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. The problems relating to the accounting for intangibles are international in scope.
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