The goal of this dissertation was to conduct an analysis of domain name accounting according to HGB and IFRS, based on generic, qualified and personal domain names and in consideration of the effect of the relationship to brands and websites as related assets on their recognition, measurement and presentation in the balance sheet. In this regard, the focus of interest lied in clarifying the differences and similarities in domain name accounting, between the rather creditor-oriented HGB and the more capital market-oriented IFRS, between the major types of domain names and between theory and practice.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:165895 |
| Date | January 2010 |
| Creators | Schneider, Florian |
| Contributors | Mejzlík, Ladislav, Žárová, Marcela, Tumpach, Miloš |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | English |
| Detected Language | English |
| Type | info:eu-repo/semantics/doctoralThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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