Nehmotný majetek v kontextu českých a nadnárodních účetních standardů

Abstract

The intangible assets play an important role in every accounting unit. And that is even if you dont count in the size of such unit. Therefore, I was doing my Thesis about the issues of intangible assets. As the theme is really broad, I chose to analyze Goodwill only. Goodwill is analysed from multiple points of view,such as the IFRS, the U.S. GAAP or the Czech accounting Standards. I was talking how to show, capture, how to proceed with the amortisation or how to proceed with the impairment test. I dedicated the whole practical part to the differences between the copying and the testing. I was talking about my own opinion on the advantages and disadvantages of seperate accounting systems and their future in the closure of my Thesis.