Recognition and Measurement of Intangible Assets under IAS 38

Pravidla vykazování a oceňování nehmotných aktiv podle IAS 38

Libor Vašek

Český finanční a účetní časopis, 2006, vol. 2006, issue 4, 77-94

Abstract: Intangible assets represent a specific component of entity's assets and it is relatively complicated to present its existence in financial statements. Since 2005 entities under IFRS have to apply amendment of IAS 38. This article focuses on brief explanation of recognition and measurement principles and emphasizes differences between amendments and previous principles contained in IAS 38.

Keywords: Intangible assets; International Financial Reporting Standards; Measurement; Nehmotná aktiva; Mezinárodní standardy účetního výkaznictví; Oceňování (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.196

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