SROVNÁNÍ VYKAZOVÁNÍ NEHMOTNÝCH AKTIV V RŮZNÝCH ÚČETNÍCH SYSTÉMECH
COMPARISON ON REPORTING ON INTANGIBLE ASSETS IN DIFFERENT REPORTING SYSTEMS

Author(s): Eva Hýblová, Zuzana Křížová
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: Intangible assets; reporting; SMEs;
Summary/Abstract: Intangible assets represent one part of the assets showing significant differnces in reporting depending on what accountig system is applied for the finacial statements preparation. The purpose of the article is process analytic survey of reporting on intangible assets according Czech accounting legislation, International Financial Reporting Standards and new International Financial Reporting Standard for Small and Medium-sized Enterprises.

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