The criteria that can be applied to the breakdown of equity components constituting the estate of the company - intangible and tangible assets in accordance with U.S. GAAP and IAS / IFRS
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- S. Illeris & G. Akehurst, 2001. "Introduction," The Service Industries Journal, Taylor & Francis Journals, pages 1-4.
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Keywordslong-term assets; tangible assets; intangible assets; valuation; useful life; depreciation; depletion; amortization; future economic benefit; impairment; dlouhodobý majetek; hmotná aktiva; nehmotná aktiva; ocenění; doba životnosti; odpisování; snížení hodnoty; budoucí ekonomický prospěch;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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