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dc.contributor.authorBohušová, Hana
dc.contributor.authorSvoboda, Patrik
dc.date.accessioned2021-06-23T00:02:17Z
dc.date.available2021-06-23T00:02:17Z
dc.date.issued2018
dc.identifier43915786
dc.identifier.issn1211-8516 Sherpa/RoMEO, JCR
dc.identifier.urihttps://repozitar.mendelu.cz/xmlui/handle/20.500.12698/1345
dc.description.abstractThe cost structure of business entities has been changing in the span of time. Costs associated with intangible assets such as software, patents, licenses, copyrights and goodwill became an important item of costs in the recent days. The paper is focused on the evaluation of the share of intangible assets in total assets and the costs associated with intangible assets in business companies operating in the chemical and pharmaceutical industry in the Czech Republic. The analyzed sample of companies represents two groups of business entities: entities preparing financial statements in accordance with IFRS and the entities preparing financial statement according to the Czech Accounting legislation (CAL). The sample covers period after the mandatory implementation of IFRS for listed companies-starting in 2005 and ending in 2015. The aim of this paper is to evaluate the impact of intangible assets reporting methodology using criteria as the share of this category in assets of companies, its structure and its changes over time and to identify possible reasons for this situation. The analysis revealed that there is an increasing tendency in volume of IAs in companies listed in Prague Stock Exchange.en
dc.format431-439
dc.publisherMendelova univerzita v Brně
dc.relation.ispartofActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.relation.urihttps://doi.org/10.11118/actaun201866020431
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectCALen
dc.subjectFixed assetsen
dc.subjectGDPen
dc.subjectGoodwillen
dc.subjectIFRSen
dc.subjectIntangible assetsen
dc.titleIntangible assets reporting: The case of chemical and pharmaceutical industry in the Czech Republicen
dc.typeJ_ČLÁNEK
dc.date.updated2021-06-23T00:02:17Z
dc.description.versionOA
local.identifier.doi10.11118/actaun201866020431
local.identifier.scopus2-s2.0-85047627187
local.number2
local.volume66
local.identifier.obd43915786
local.identifier.e-issn2464-8310
dc.project.IDGA15-24867S
dc.project.IDMalé a střední podniky v globální konkurenci: Vývoj specifické metodiky převodních cen odrážející jejich specifičnost
dc.identifier.orcidBohušová, Hana 0000-0002-3669-4230
dc.identifier.orcidSvoboda, Patrik 0000-0002-2274-4778
local.contributor.affiliationPEF


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Zobrazit minimální záznam

CC BY-NC-ND 4.0
Kromě případů, kde je uvedeno jinak, licence tohoto záznamu je CC BY-NC-ND 4.0