"43110" . "Vykazov\u00E1n\u00ED nehmotn\u00E9ho majetku v souladu s IFRS pro SME" . . "II" . "CZ - \u010Cesk\u00E1 republika" . "9"^^ . "Finan\u010Dn\u00ED \u0159\u00EDzen\u00ED & controlling v praxi" . "1"^^ . . . . . "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 balance sheet is another field to which the paper is dedicated."@en . "Intangible assets reporting in accordance with IFRS for SME"@en . "V IFRS pro SME existuj\u00ED i oblasti, ve kter\u00FDch nejsou metodick\u00E9 postupy pro zachycov\u00E1n\u00ED a vykazov\u00E1n\u00ED podle IFRS pro SME kompatibiln\u00ED s pln\u00FDmi IFRS. Hlavn\u00EDm d\u016Fvodem je zejm\u00E9na po\u017Eadavek kladen\u00FD na IFRS pro SME, kter\u00FDm je sn\u00ED\u017Een\u00ED nadm\u011Brn\u00E9 administrativn\u00ED z\u00E1t\u011B\u017Ee, kter\u00E9 by aplikace pln\u00FDch IFRS t\u011Bmto podnik\u016Fm nesporn\u011B p\u0159inesla. Tyto rozd\u00EDly oproti pln\u00FDm IFRS se t\u00FDkaj\u00ED p\u0159edev\u0161\u00EDm finan\u010Dn\u00EDch n\u00E1stroj\u016F, goodwillu a ostatn\u00EDch nehmotn\u00FDch aktiv s neur\u010Ditelnou \u017Eivotnost\u00ED, investic do p\u0159idru\u017Een\u00FDch spole\u010Dnost\u00ED a spole\u010Dn\u00FDch podnik\u016F, v\u00FDzkumu a v\u00FDvoje, v\u00FDp\u016Fj\u010Dn\u00EDch n\u00E1klad\u016F, pozemk\u016F, budov a za\u0159\u00EDzen\u00ED a investic do nemovitost\u00ED, aktiv dr\u017Een\u00FDch k prodeji a biologick\u00FDch aktiv. P\u0159\u00EDsp\u011Bvek se podrobn\u011B v\u011Bnuje rozd\u00EDl\u016Fm vznikaj\u00EDc\u00EDm p\u0159i pou\u017Eit\u00ED syst\u00E9mu IFRS pro SME a pln\u00FDch IFRS v oblasti rozpozn\u00E1n\u00ED, zachycov\u00E1n\u00ED a vykazov\u00E1n\u00ED nehmotn\u00FDch aktiv s v\u00FDjimkou goodwillu."@cs . "Vykazov\u00E1n\u00ED nehmotn\u00E9ho majetku v souladu s IFRS pro SME"@cs . . "Intangible assets reporting in accordance with IFRS for SME"@en . "amortization; intangible assets; IFRS for SMEs"@en . . "V IFRS pro SME existuj\u00ED i oblasti, ve kter\u00FDch nejsou metodick\u00E9 postupy pro zachycov\u00E1n\u00ED a vykazov\u00E1n\u00ED podle IFRS pro SME kompatibiln\u00ED s pln\u00FDmi IFRS. Hlavn\u00EDm d\u016Fvodem je zejm\u00E9na po\u017Eadavek kladen\u00FD na IFRS pro SME, kter\u00FDm je sn\u00ED\u017Een\u00ED nadm\u011Brn\u00E9 administrativn\u00ED z\u00E1t\u011B\u017Ee, kter\u00E9 by aplikace pln\u00FDch IFRS t\u011Bmto podnik\u016Fm nesporn\u011B p\u0159inesla. Tyto rozd\u00EDly oproti pln\u00FDm IFRS se t\u00FDkaj\u00ED p\u0159edev\u0161\u00EDm finan\u010Dn\u00EDch n\u00E1stroj\u016F, goodwillu a ostatn\u00EDch nehmotn\u00FDch aktiv s neur\u010Ditelnou \u017Eivotnost\u00ED, investic do p\u0159idru\u017Een\u00FDch spole\u010Dnost\u00ED a spole\u010Dn\u00FDch podnik\u016F, v\u00FDzkumu a v\u00FDvoje, v\u00FDp\u016Fj\u010Dn\u00EDch n\u00E1klad\u016F, pozemk\u016F, budov a za\u0159\u00EDzen\u00ED a investic do nemovitost\u00ED, aktiv dr\u017Een\u00FDch k prodeji a biologick\u00FDch aktiv. P\u0159\u00EDsp\u011Bvek se podrobn\u011B v\u011Bnuje rozd\u00EDl\u016Fm vznikaj\u00EDc\u00EDm p\u0159i pou\u017Eit\u00ED syst\u00E9mu IFRS pro SME a pln\u00FDch IFRS v oblasti rozpozn\u00E1n\u00ED, zachycov\u00E1n\u00ED a vykazov\u00E1n\u00ED nehmotn\u00FDch aktiv s v\u00FDjimkou goodwillu." . "Z(MSM6215648904)" . . . "1" . . . "239914" . "RIV/62156489:43110/11:00179158" . . . "RIV/62156489:43110/11:00179158!RIV13-MSM-43110___" . . "1804-2996" . "Bohu\u0161ov\u00E1, Hana" . "Vykazov\u00E1n\u00ED nehmotn\u00E9ho majetku v souladu s IFRS pro SME" . . "[BCAEBD2EAF81]" . "Vykazov\u00E1n\u00ED nehmotn\u00E9ho majetku v souladu s IFRS pro SME"@cs . . "1"^^ .