Recognition and Measurement of Intangible Assets under IAS 38

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.

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Year of publication:	2006
Authors:	Vašek, Libor
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2006.2006, 4, p. 77-94
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	International Financial Reporting Standards \| Mezinárodní standardy účetního výkaznictví \| Oceňování \| Measurement \| Intangible assets \| Nehmotná aktiva

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Extent:	text/html
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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