This HTML5 document contains 39 embedded RDF statements represented using HTML+Microdata notation.

The embedded RDF content will be recognized by any processor of HTML5 Microdata.

Namespace Prefixes

PrefixIRI
dctermshttp://purl.org/dc/terms/
n18http://localhost/temp/predkladatel/
n17http://linked.opendata.cz/resource/domain/vavai/riv/tvurce/
n4http://linked.opendata.cz/ontology/domain/vavai/
n7http://linked.opendata.cz/resource/domain/vavai/zamer/
shttp://schema.org/
skoshttp://www.w3.org/2004/02/skos/core#
n3http://linked.opendata.cz/ontology/domain/vavai/riv/
n2http://linked.opendata.cz/resource/domain/vavai/vysledek/
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
n11http://linked.opendata.cz/ontology/domain/vavai/riv/klicoveSlovo/
n6http://linked.opendata.cz/ontology/domain/vavai/riv/duvernostUdaju/
xsdhhttp://www.w3.org/2001/XMLSchema#
n15http://linked.opendata.cz/resource/domain/vavai/vysledek/RIV%2F62156489%3A43110%2F10%3A00164603%21RIV11-MSM-43110___/
n16http://linked.opendata.cz/ontology/domain/vavai/riv/jazykVysledku/
n8http://linked.opendata.cz/ontology/domain/vavai/riv/aktivita/
n14http://linked.opendata.cz/ontology/domain/vavai/riv/obor/
n13http://linked.opendata.cz/ontology/domain/vavai/riv/druhVysledku/
n9http://reference.data.gov.uk/id/gregorian-year/

Statements

Subject Item
n2:RIV%2F62156489%3A43110%2F10%3A00164603%21RIV11-MSM-43110___
rdf:type
n4:Vysledek skos:Concept
dcterms: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
dcterms: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
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
skos:notation
RIV/62156489:43110/10:00164603!RIV11-MSM-43110___
n3:aktivita
n8:Z
n3:aktivity
Z(MSM6215648904)
n3:cisloPeriodika
2
n3:dodaniDat
n9:2011
n3:domaciTvurceVysledku
n17:2812932 n17:1689665
n3:druhVysledku
n13:J
n3:duvernostUdaju
n6:S
n3:entitaPredkladatele
n15:predkladatel
n3:idSjednocenehoVysledku
251308
n3:idVysledku
RIV/62156489:43110/10:00164603
n3:jazykVysledku
n16:eng
n3:klicovaSlova
IFRS for SMEs; intangible assets; IAS 38
n3:klicoveSlovo
n11:intangible%20assets n11:IFRS%20for%20SMEs n11:IAS%2038
n3:kodStatuVydavatele
US - Spojené státy americké
n3:kontrolniKodProRIV
[0BC100E7BCB4]
n3:nazevZdroje
The Business Review
n3:obor
n14:AE
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n9:2010
n3:svazekPeriodika
13
n3:tvurceVysledku
Svoboda, Patrik Bohušová, Hana
n3:zamer
n7:MSM6215648904
s:issn
1553-5827
s:numberOfPages
10
n18:organizacniJednotka
43110