. . "Svoboda, Patrik" . "V p\u0159\u00EDsp\u011Bvku jsou uvedeny v\u00FDsledky proveden\u00E9 komparace v oblasti nehmotn\u00E9ho dlouhodob\u00E9ho majetku, zejm\u00E9na v oblasti jeho vymezen\u00ED, oce\u0148ov\u00E1n\u00ED k okam\u017Eiku po\u0159\u00EDzen\u00ED, k rozvahov\u00E9mu dni a mo\u017Enostech sn\u00ED\u017Een\u00ED hodnoty dle \u010Desk\u00E9 pr\u00E1vn\u00ED \u00FApravy, vybran\u00FDch germ\u00E1nsk\u00FDch syst\u00E9m\u016F a standard\u016F IAS/IFRS a US GAAP. Komparace pr\u00E1vn\u00EDch p\u0159edpis\u016F byla dopln\u011Bna anal\u00FDzou v\u00FDkaz\u016F n\u011Bkolika vybran\u00FDch \u010Desk\u00FDch firem, kter\u00E9 m\u011Bly pom\u011Brn\u011B relativn\u011B pestr\u00E9 slo\u017Een\u00ED nehmotn\u00E9ho majetku. Anal\u00FDzy prok\u00E1zaly, \u017Ee i p\u0159es prob\u00EDhaj\u00EDc\u00ED sbli\u017Eov\u00E1n\u00ED standard\u016F IAS/IFRS a US GAAP jsou mezi uveden\u00FDmi syst\u00E9my a zejm\u00E9na pak mezi n\u00E1rodn\u00EDmi \u00FApravami evropsk\u00FDch zem\u00ED pom\u011Brn\u011B v\u00FDznamn\u00E9 rozd\u00EDly omezuj\u00EDc\u00ED prostorovou srovnatelnost \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F. P\u0159\u00EDsp\u011Bvek se nezab\u00FDv\u00E1 podrobn\u011Bji ot\u00E1zkou preferen\u010Dn\u00EDch limit\u016F, povolenek na emise sklen\u00EDkov\u00FDch plyn\u016F a nehmotn\u00FDm majetkem p\u0159i akvizic\u00EDch."@cs . "P(GA402/07/0547)" . "356857" . "Approaches to recording intangible fixed assets according to czech accounting legislation, german accounting systems and international accounting standards"@en . "1" . "1"^^ . "P\u0158\u00CDSTUPY K VYKAZOV\u00C1N\u00CD NEHMOTN\u00C9MU DLOUHODOB\u00C9MU MAJETKU DLE \u010CESK\u00C9 PR\u00C1VN\u00CD \u00DAPRAVY, GERM\u00C1NSK\u00DDCH \u00DA\u010CETN\u00CDCH SYST\u00C9M\u016E A MEZIN\u00C1RODN\u00CDCH \u00DA\u010CETN\u00CDCH STANDARD\u016E"@cs . "Approaches to recording intangible fixed assets according to czech accounting legislation, german accounting systems and international accounting standards" . "P\u0158\u00CDSTUPY K VYKAZOV\u00C1N\u00CD NEHMOTN\u00C9MU DLOUHODOB\u00C9MU MAJETKU DLE \u010CESK\u00C9 PR\u00C1VN\u00CD \u00DAPRAVY, GERM\u00C1NSK\u00DDCH \u00DA\u010CETN\u00CDCH SYST\u00C9M\u016E A MEZIN\u00C1RODN\u00CDCH \u00DA\u010CETN\u00CDCH STANDARD\u016E"@cs . "1214-4967" . . . "RIV/62156489:43110/08:00124170!RIV09-GA0-43110___" . "[198AB9C7F1D4]" . . "Approaches to recording intangible fixed assets according to czech accounting legislation, german accounting systems and international accounting standards"@en . . . "AUSPICIA Recenzovan\u00FD \u010Dasopis V\u0160ERS v \u010Cesk\u00FDch Bud\u011Bjovic\u00EDch" . . "RIV/62156489:43110/08:00124170" . . "43110" . "Approaches to recording intangible fixed assets according to czech accounting legislation, german accounting systems and international accounting standards" . . "German Accounting Systems; US GAAP; Intangible Fixed Assets; Goodwill; IAS/IFRS"@en . "9"^^ . . . "CZ - \u010Cesk\u00E1 republika" . . "This paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation at the date of the accounting transaction, closing date and possibilities of amortization according to Czech accounting legislation, chosen German accounting systems and the international accounting standards IAS/IFRS and US GAAP. An analysis of chosen Czech firms with a varied structure of intangible fixed assets was also performed. The analyses proved that, in spite of the running IAS/IFRS and US GAAP convergence process, there are significant differences in this area, which limit the comparability of financial statements of accounting units. This paper is not concerned in detail with preference limits and permits for greenhouse gases and intangible assets in acquisition."@en . . "This paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation at the date of the accounting transaction, closing date and possibilities of amortization according to Czech accounting legislation, chosen German accounting systems and the international accounting standards IAS/IFRS and US GAAP. An analysis of chosen Czech firms with a varied structure of intangible fixed assets was also performed. The analyses proved that, in spite of the running IAS/IFRS and US GAAP convergence process, there are significant differences in this area, which limit the comparability of financial statements of accounting units. This paper is not concerned in detail with preference limits and permits for greenhouse gases and intangible assets in acquisition." . . . "1"^^ . .