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.

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

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Other information

Language

English

Type of outcome

Prezentace na konferencích

Field of Study

50200 5.2 Economics and Business

Country of publisher

Belgium

Confidentiality degree

není předmětem státního či obchodního tajemství

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

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Abstract

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.

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.