About: Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets

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About: Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets Goto Sponge NotDistinct Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	IFRS for SMEs was adopted in July 2009 as a result of efforts to harmonize financial reporting for SMEs. This standard is based on the same principles as full standards. The aim is, compared to full IFRS reporting of these businesses, to significantly simplify, mainly from the reason that the strict application of the principles of the full standards does not excessively financially and administratively burden smaller accounting entity. Field of identifying, recording and reporting of intangible assets except goodwill is an important field in which the methodology is substantially different. In the present paper there is documented on the example the impact of different methods for recording of internally generated intangible assets in the both systems into balance sheet and profit and loss statement and into the selected indicators of financial analysis. Definition of issues that may arise during the transition from the IFRS for SMEs to full IFRS and vice versa, in the context of drafting the opening IFRS for SMEs was adopted in July 2009 as a result of efforts to harmonize financial reporting for SMEs. This standard is based on the same principles as full standards. The aim is, compared to full IFRS reporting of these businesses, to significantly simplify, mainly from the reason that the strict application of the principles of the full standards does not excessively financially and administratively burden smaller accounting entity. Field of identifying, recording and reporting of intangible assets except goodwill is an important field in which the methodology is substantially different. In the present paper there is documented on the example the impact of different methods for recording of internally generated intangible assets in the both systems into balance sheet and profit and loss statement and into the selected indicators of financial analysis. Definition of issues that may arise during the transition from the IFRS for SMEs to full IFRS and vice versa, in the context of drafting the opening (en)
Title	Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets (en)
skos:prefLabel	Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets (en)
skos:notation	RIV/62156489:43110/10:00164603!RIV11-MSM-43110___
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Svoboda, Patrik Bohušová, Hana
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	251308
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/10:00164603
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	IFRS for SMEs; intangible assets; IAS 38 (en)
http://linked.open.../riv/klicoveSlovo	intangible assets IFRS for SMEs IAS 38
http://linked.open...odStatuVydavatele	US - Spojené státy americké
http://linked.open...ontrolniKodProRIV	[0BC100E7BCB4]
http://linked.open...i/riv/nazevZdroje	The Business Review
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2010
http://linked.open...v/svazekPeriodika	13
http://linked.open...iv/tvurceVysledku	Bohušová, Hana Svoboda, Patrik
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
issn	1553-5827
number of pages	10 (xsd:int)
http://localhost/t...ganizacniJednotka	43110
is http://linked.open...avai/riv/vysledek of	Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets

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