This thesis provides an overview of accounting and tax implications of long-term intangible assets from the perspective of the Czech legislation and in terms of International Accounting Standards. The text is divided into theoretical and practical. The first part describes the intangible assets in five chapters. The first of these intangible assets is generally defined in terms of Czech and international law. Other chapters deal with valuation, depreciation and decommissioning of intangible assets. The last chapter deals with the deferred taxes that are due different concepts of accounting and tax regulations in the costs and revenues. Current legislation of intangible assets described in this work is compared with the previously applicable law. The practical part consists of a number of exercises that reflect the real situation of intangible assets in a Prague company.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:75908 |
| Date | January 2010 |
| Creators | Klečková, Petra |
| Contributors | Müllerová, Libuše, Randáková, Monika |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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