Vykazování nehmotného majetku

Abstract

The goal of my thesis “Reporting of Intangible Assets” is to compare Czech National Accounting Standards and International Financial Reporting Standards IFRS concerning Intangible Assets and to find their differences. The practical part is a comparison of similarities and differences of the intangible assets declaration according to the Czech accounting standards and the adjustment according to the International accounting standards IAS/IFRS. As a conclusion there is an evaluation of both systems of the software.