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@proceedings{791518, author = {Křížová, Zuzana}, booktitle = {4th workshop on visualising, measuring and managing intangibles and intellectual capital}, keywords = {intangible asset; reporting; depreciation}, language = {eng}, title = {Many Changes in Recognition and Depreciation of Intangibles}, year = {2008} }
TY - CONF ID - 791518 AU - Křížová, Zuzana PY - 2008 TI - Many Changes in Recognition and Depreciation of Intangibles KW - intangible asset KW - reporting KW - depreciation N2 - 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. ER -
KŘÍŽOVÁ, Zuzana. Many Changes in Recognition and Depreciation of Intangibles. In \textit{4th workshop on visualising, measuring and managing intangibles and intellectual capital}. 2008.
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