About: Accounting of Internally Generated Intangible Assets at Public Universities in the Czech Republic

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About: Accounting of Internally Generated Intangible Assets at Public Universities in the Czech Republic 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	Public universities in the Czech Republic register every year hundreds of internally generated patents for inventions, utility models or industrial designs, prototypes or functional. Internally generated intangible assets are the subject of evaluation and accounting. As such, it should be recorded in the balance sheet of the entity in the category of intangible assets and depreciated progressively. The aim of this work is to determine whether the internally generated intangible assets are recognized in the balance sheets of universities. Executed comparison of the research' results of universities reported to the Council for Research, Development and Innovation with the balance sheet of universities in 2011, it was found that 95% of universities does not show in their balance sheets internally generated intangible assets, which are however presented to the Council for research, development and innovation as the research results of public universities. Public universities in the Czech Republic register every year hundreds of internally generated patents for inventions, utility models or industrial designs, prototypes or functional. Internally generated intangible assets are the subject of evaluation and accounting. As such, it should be recorded in the balance sheet of the entity in the category of intangible assets and depreciated progressively. The aim of this work is to determine whether the internally generated intangible assets are recognized in the balance sheets of universities. Executed comparison of the research' results of universities reported to the Council for Research, Development and Innovation with the balance sheet of universities in 2011, it was found that 95% of universities does not show in their balance sheets internally generated intangible assets, which are however presented to the Council for research, development and innovation as the research results of public universities. (en)
Title	Accounting of Internally Generated Intangible Assets at Public Universities in the Czech Republic Accounting of Internally Generated Intangible Assets at Public Universities in the Czech Republic (en)
skos:prefLabel	Accounting of Internally Generated Intangible Assets at Public Universities in the Czech Republic Accounting of Internally Generated Intangible Assets at Public Universities in the Czech Republic (en)
skos:notation	RIV/75081431:_____/13:00000364!RIV14-MSM-75081431
http://linked.open...avai/predkladatel	Vysoká škola technická a ekonomická v Českých Budějovicích
http://linked.open...avai/riv/aktivita	I V
http://linked.open...avai/riv/aktivity	I, V
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Padrtová, Marie
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	Vysoká škola technická a ekonomická v Českých Budějovicích
http://linked.open...dnocenehoVysledku	59309
http://linked.open...ai/riv/idVysledku	RIV/75081431:_____/13:00000364
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	intangible assets; universities; accounting; balance sheet (en)
http://linked.open.../riv/klicoveSlovo	balance sheet intangible assets accounting universities
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[E68054570F51]
http://linked.open...i/riv/nazevZdroje	Littera Scripta
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...v/svazekPeriodika	roč. 6
http://linked.open...iv/tvurceVysledku	Padrtová, Marie
issn	1805-9112
number of pages	10 (xsd:int)

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