Vašek, Libor; Filinger, Marek - In: European financial and accounting journal : EFAJ 8 (2013) 3/4, pp. 10-23
This article looks at the very intricate and highly contentious issue of internally generated intangible assets as presented in the financial statements prepared under IFRS, with a special focus on research and development. In the first section, intangible assets are defined and then further...