Standardizace vykazování a oceňování nehmotných aktiv dle Švýcarských předpisů

This bachelor's thesis focuses on the description of the approach of Swiss GAAP FER accounting standardization to the reporting of intangible assets and its comparison with the IFRS approach. The first part of the thesis focuses on describing various types of intangible assets and defining them. The second and third parts describe the individual standardizations and their approaches to the valuation and reporting of different types of intangible assets, particularly goodwill. Next, the practical part of the thesis demonstrates the most significant differences between Swiss GAAP FER and IFRS in the field of intangible assets through illustrative examples. The final part summarizes the most significant differences between the two standardizations.