Srovnání IFRS/IAS s českými účetními standardy a předpisy v oblasti nehmotného majetku

Abstract

This thesis performs analysis of Czech accounting standards, international accounting standards and their mutual comparison in the field of intangible assets. First part of the thesis is addressed to intangible assets according to Czech legislation with focus on definition of intangibles’ categories, its acquisition, pricing, depreciation and liquidation. The second part deals with intangible assets from the international accounting standards point of view, particularly IAS 38 – Intangibles, with focus on the most important areas of recognition, pricing, usable life, disabling and sales of these assets. In the last section this thesis analyses all primary differences between Czech accounting standards and IFRS/IAS in examined areas of intangible assets.