KŘÍŽOVÁ, Zuzana. Many Changes in Recognition and Depreciation of Intangibles. In 4th workshop on visualising, measuring and managing intangibles and intellectual capital. 2008.
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Basic information
Original name Many Changes in Recognition and Depreciation of Intangibles
Name in Czech Mnoho změn v rozeznávání a odpisování nehmotných aktiv
Authors KŘÍŽOVÁ, Zuzana (203 Czech Republic, guarantor, belonging to the institution).
Edition 4th workshop on visualising, measuring and managing intangibles and intellectual capital, 2008.
Other information
Original language English
Type of outcome Presentations at conferences
Field of Study 50200 5.2 Economics and Business
Country of publisher Belgium
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/00216224:14560/08:00051041
Organization unit Faculty of Economics and Administration
Keywords in English intangible asset; reporting; depreciation
Tags depreciation, intangible asset, reporting
Tags International impact, Reviewed
Changed by Changed by: Ing. Zuzana Křížová, Ph.D., učo 49989. Changed: 12/4/2012 19:25.
Abstract
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.
Abstract (in Czech)
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.
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