Recognition and Measurement of Intangible Assets under IAS 38

Vašek, Libor

doi:10.18267/j.cfuc.196

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Are Requirements On Presentation and Disclosure Sufficient T1

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2013

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“…Expenditure recognised as cost of an internally generated intangible asset is classified in the statement of cash flows within the cash flow from investing activities (Vašek, 2006a(Vašek, , 2006b), while non-capitalised expenditures from both research and development phases are recorded within the operating activities. Taken from an entity's point of view and its financial management, the decision on the development phase and the obligatory capitalisation of expenditures can be influenced by the current level of "CAPEX" or capital expenditures.…”

Section: Are Requirements On Presentation and Disclosure Sufficient Tmentioning

confidence: 99%

Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS

Vašek¹,

Filinger²

2013

EFAJ

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Section: Are Requirements On Presentation and Disclosure Sufficient Tmentioning

confidence: 99%