Many Changes in Recognition and Depreciation of Intangibles

KŘÍŽOVÁ, Zuzana. Many Changes in Recognition and Depreciation of Intangibles. In 4th workshop on visualising, measuring and managing intangibles and intellectual capital. 2008.

Základní údaje

Originální název

Many Changes in Recognition and Depreciation of Intangibles

Název česky

Mnoho změn v rozeznávání a odpisování nehmotných aktiv

Autoři

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

Vydání

4th workshop on visualising, measuring and managing intangibles and intellectual capital, 2008

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Další údaje

Jazyk

angličtina

Typ výsledku

Prezentace na konferencích

Obor

50200 5.2 Economics and Business

Stát vydavatele

Belgie

Utajení

není předmětem státního či obchodního tajemství

Kód RIV

RIV/00216224:14560/08:00051041

Organizační jednotka

Ekonomicko-správní fakulta

Klíčová slova anglicky

intangible asset; reporting; depreciation

Štítky

depreciation, intangible asset, reporting

Příznaky

Mezinárodní význam, Recenzováno

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Anotace

V originále

This paper presents a short analysis of current trends and differences according to definitions and terminology in the field of intangible assets and intellectual capital and compares these results with the situation in certain areas of the Czech Republic. In addition, it deals with the differences in reporting of intangible assets consistent with IFRS, US GAAP and with the czech accounting legislation. An analysis of the czech Act on Income Tax which has changed the recognition as well as the methods of depreciation of the intagibles multiple times since its introduction concludes the paper.

Česky

This paper presents a short analysis of current trends and differences according to definitions and terminology in the field of intangible assets and intellectual capital and compares these results with the situation in certain areas of the Czech Republic. In addition, it deals with the differences in reporting of intangible assets consistent with IFRS, US GAAP and with the czech accounting legislation. An analysis of the czech Act on Income Tax which has changed the recognition as well as the methods of depreciation of the intagibles multiple times since its introduction concludes the paper.