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Intangible assets reporting: The case of chemical and pharmaceutical industry in the Czech Republic
(Mendelova univerzita v Brně, 2018)
The 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 ...
Significant aspects of the national mergers in the Czech Republic
(Mendelova univerzita v Brně, 2018)
The paper deals with issues of national mergers carried out in the year 2015 and 2016. The development of the mergers is characterized by the fact that it is a multidisciplinary areas (tax, accounting and legal), in practice ...