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  1. 2 Littera Scripta

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  1. 2 Marie P.

  2. 1 Marek V.

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  2. 1 2011

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Accounting of Internally Generated Intangible Assets at Public Universities in the Czech Republic

100%
Marie P.
Littera Scripta
|
2013
|
vol. 2
104-113
EN
Public universities in the Czech Republic register every year hundreds of internally generated patents for inventions, utility models or industrial designs, prototypes or functional. Internally generated intangible assets are the subject of evaluation and accounting. As such, it should be recorded in the balance sheet of the entity in the category of intangible assets and depreciated progressively. The aim of this work is to determine whether the internally generated intangible assets are recognized in the balance sheets of universities. Executed comparison of the research' results of universities reported to the Council for Research, Development and Innovation with the balance sheet of universities in 2011, it was found that 95% of universities does not show in their balance sheets internally generated intangible assets, which are however presented to the Council for research, development and innovation as the research results of public universities. It is evident, that public universities dispose with large amount of intangible assets whose existence is not declared in the nancial statements. Their accounting doesn't provide the true picture of the assets of these economic entities.
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The deficiencies in the construction of methods of complex evaluation of enterprises

63%
Marek V., Marie P.
Littera Scripta
|
2011
|
vol. 2
67-67
EN
Experts as well as uninitiated public often call for more simple methods of company evaluation, respectively the assessment of the financial health of the company. Currently, there are many methods that enable to identify the financial situation of the company. It is primarily the assembling of the financial ratios of Schmalenbach's society (Synek, 2009, 2010), the assembling of so called new indicators that attempt to evaluate the company financial health within the one simple value (added economic value, added market value and others), and assembling of methods of the complex evaluation of an enterprise based on ratio indicators. Financial Analysis by Schmalenbach's society is built on exact inputs (unfortunately features of the past), but interpretation of the results is very complicated and based on the recommendations and experiences of the evaluator. In relation to the interpretation of results, this financial analysis of financial ratios can be assessed as a benchmarking model. The second group of indicators has a very simple informative value - the result is given as one number, which can be apprised totally objectively by evaluator. The input data are derived from the degree of the risk in most such methods, and therefore distorted by the subjective perspective of the evaluator or of expert view of agencies. The last group (Altman's index, IN indexes, and others) are built on the mutual relation of ratios indicators and of development of business environment at the time of creation of each method. There is currently no method or system of methods that would give a totally reliable and easily interpretable result. The paper will focus the third group of indicators and will analyse the de ciencies that predispose the selected methods to fail in today's business environment.
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