Standardizace vykazování a oceňování nehmotných aktiv dle německých předpisů

This bachelor's thesis focuses on the reporting of intangible assets from the perspective of German accounting standards (HGB) in comparison with the International Financial Reporting Standards (IFRS). The introductory part of the thesis deals with the definition and classification of various forms of intangible assets. The following section describes the approach applied in Germany, particularly in terms of valuation, recognition, and reporting of these assets under HGB regulations. The next chapter focuses on the treatment of intangible assets within the IFRS framework, including their definition, recognition criteria, valuation methods, and reporting practices. The applied part of the thesis analyzes a specific company that prepares its financial statements in accordance with HGB. This section provides an overview of how intangible assets are reported in the selected company under HGB and indicates how certain situations would be assessed under IFRS requirements.