Přehled současného vývoje v oblasti nehmotných aktiv a intelektuálního kapitálu
| Title in English | A Syntesis of Current Research on Intangible Assets and Intellectual Capital |
|---|---|
| Authors | |
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Evropské finanční systémy 2007. Sborník příspěvků z mezinárodní vědecké konference. |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | intangible assets intellectual capital |
| Description | Intangible assets and intellectual capital are becoming more and more important to the scientific comumnity as well as people from business world. This paper analyzes current trends and differencies accoording to content of publications and methodologies in this field, partly it deals with the differences in reporting of intangible assets consistent with International Financial Reporting Standards (IFRS), US Generally Accepted Accounting Principles (US GAAP) and with the Czech Accounting Standards (CAS). |