"The Business Review" . . "2"^^ . "Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets" . "US - Spojen\u00E9 st\u00E1ty americk\u00E9" . "251308" . . . . . "Svoboda, Patrik" . "Z(MSM6215648904)" . "13" . "2" . "[0BC100E7BCB4]" . "1553-5827" . "10"^^ . "Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets"@en . . "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" . . . "Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets"@en . . . . . . . "2"^^ . "RIV/62156489:43110/10:00164603!RIV11-MSM-43110___" . "IFRS for SMEs; intangible assets; IAS 38"@en . . . "Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets" . "43110" . "Bohu\u0161ov\u00E1, Hana" . "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 . "RIV/62156489:43110/10:00164603" .