Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards

The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depreciation according to the Czech accounting legislation, the selected German accounting systems and t...

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Bibliographic Details
Main Author: P. Svoboda
Format: Article
Language:English
Published: Czech Academy of Agricultural Sciences 2008-07-01
Series:Agricultural Economics (AGRICECON)
Subjects:
Online Access:https://agricecon.agriculturejournals.cz/artkey/age-200807-0004_balancing-of-the-chosen-intangible-fixed-assets-according-to-the-czech-accounting-legislation-german-accountin.php