Dlouhodobý nehmotný majetek v porovnání českých předpisů a IFRS

The subject of this bachelor’s thesis is a comparison of the treatment of intangible fixed assets under Czech accounting standards and International Financial Reporting Standards (IFRS). The thesis first analyses the definition, initial and subsequent measurement, depreciation, and derecognition of this type of asset under both approaches. In the case of Czech regulations, specific examples of intangible assets that fall into this category are also provided. The conclusion of the theoretical part summarizes the main differences between the two frameworks – especially in the definition of an asset, in the approach to measurement and the possibility of revaluation to fair value, or in determining the useful life. The second part of the thesis is dedicated to a statistical analysis that examines the reporting of intangible assets based on a sample of 60 financial statements prepared under both sets of standards. The practical part illustrates the share of intangible fixed assets in total non-current assets, which specific item is most frequently reported, and what methods of measurement and depreciation are preferred by accounting entities.