ANALYSIS OF THE DEVELOPMENT OF INTANGIBLE ASSETS IN THE CZECH ENTERPRISES AND THEIR IMPACT ON FINANCIAL POSITION AND PERFORMANCE

• Authors: Sedláček Jaroslav
• Languages of publication: EN

Abstracts

EN

This paper deals with the problems of recognition and balancing of intangible fixed assets in an enterprise. The attention is given to the amount of intangible assets that is not included in company financial statements (balance sheet). These assets are usually produced in an enterprise and are not intended to sale. Identification of these assets is very difficult because it is impossible to allocate economical benefit arising from them. The aim of the paper is to find out the consequences of non-recognition of intangible assets for financial statements, the amount of balance sheet and the profit or loss of a company.

Keywords

EN

BALANCE SHEET; COMPANY; FINANCIAL FIXED ASSETS; FIXED ASSETS; INTANGIBLE FIXED ASSETS; LOSS; PROFIT; VALUATION METHOD

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2010
• Volume: 58
• Issue: 4
• Pages: 375-391
• Document type: ARTICLE

Contributors

author

Sedláček Jaroslav

• Masaryk University, Faculty of Economics and Administration, Lipová 41a, 602 00 Brno, Czech Republic

• Jaroslav Sedlacek, Masarykova Univerzita, Ekonomicko-spravni fakulta, Lipova 41a, 602 00 Brno, Czech Republic

Identifiers

CEJSH db identifier

11SKAAAA100916