Publication details

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

KŘÍŽOVÁ Zuzana

Year of publication 2007
Type Article in Proceedings
Conference Evropské finanční systémy 2007. Sborník příspěvků z mezinárodní vědecké konference.
MU Faculty or unit

Faculty of Economics and Administration

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).

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