IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2006y2006i4id196p77-94.html
   My bibliography  Save this article

Recognition and Measurement of Intangible Assets under IAS 38
[Pravidla vykazování a oceňování nehmotných aktiv podle IAS 38]

Author

Listed:
  • Libor Vašek

Abstract

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.

Suggested Citation

  • Libor Vašek, 2006. "Recognition and Measurement of Intangible Assets under IAS 38 [Pravidla vykazování a oceňování nehmotných aktiv podle IAS 38]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(4), pages 77-94.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:4:id:196:p:77-94
    DOI: 10.18267/j.cfuc.196
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.196.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.196.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.196?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Intangible assets; International Financial Reporting Standards; Measurement; Nehmotná aktiva; Mezinárodní standardy účetního výkaznictví; Oceňování;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:4:id:196:p:77-94. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.