An Analysis of Different Approaches in Reporting on Intangible Assets and Intellectual Capital

Authors

KŘÍŽOVÁ Zuzana

Year of publication 2010
Type Conference abstract
MU Faculty or unit

Faculty of Economics and Administration

Citation
Description This paper deals with difereńces in intangible asset statements pursuant to IFRS in comparison to US GAAP and the national accuonting legislation. The article also lists current views and trends, terms and definitions used in publication on intangible assets and intellectual capital.

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