KŘÍŽOVÁ, Zuzana. Current trends in reporting on intangible assets and intellectual capital. In Nowoczesnosc przemyslu i uslug. 1st ed. Katowice: Scientific Society for Organization and Management. p. 411 -4 16, 6 pp. ISBN 978-83-85587-20-0. 2007.
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Basic information
Original name Current trends in reporting on intangible assets and intellectual capital
Name in Czech Současné trendy ve vykazování nehmotných aktiv a intelektuálního kapitálu
Authors KŘÍŽOVÁ, Zuzana (203 Czech Republic, guarantor, belonging to the institution).
Edition 1. vyd. Katowice, Nowoczesnosc przemyslu i uslug, p. 411 -4 16, 6 pp. 2007.
Publisher Scientific Society for Organization and Management
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50200 5.2 Economics and Business
Country of publisher Poland
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/00216224:14560/07:00050864
Organization unit Faculty of Economics and Administration
ISBN 978-83-85587-20-0
Keywords in English intangible assets; reporting; intellectual capital
Tags intangible assets, intellectual capital, reporting
Tags International impact, Reviewed
Changed by Changed by: Ing. Zuzana Křížová, Ph.D., učo 49989. Changed: 12/4/2012 19:21.
Abstract
This paper analyses current trends according to content of publication and methodologies in field of intangible assets and intellectual capital. It deals with the differencies in reporting of intagible assets consistent with IFRS, US GAAP and Czech Accounting Stanadards.
Abstract (in Czech)
Tento příspěvek analyzuje současné trendy v obsahu publikací a metod vykazování nehmotných aktiv a intelektuálního kapitálu. Zabývá se rozdíly ve vykazování nehmotných aktiv podle IFRS, US GAAP a českých účetních standardů.
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