Český finanční a účetní časopis 2006(4):77-94 | DOI: 10.18267/j.cfuc.196
Recognition and Measurement of Intangible Assets under IAS 38
- Ing. Libor Vašek - asistent; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <vasek@vse.cz>.
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.
JEL classification: M41
Published: December 1, 2006 Show citation
References
- IASB (2006): Mezinárodní standardy účetního výkaznictví (IFRS) včetně Mezinárodních účetních standardů (IAS) a Interpretací k 1.1.2006 Dodatek k IFRS 2005 - změny roku 2006. Praha, Svaz účetních. 2006.
- IASB (2005): International Financial Reporting Standards incorporating International Accounting Standards and Interpretation. London, IASCF, 2003.
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