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2009•Ekonomický časopisRequires access

Analysis of the Development of Intangible Assets in the Czech Enterprises and their Impact on Financial Position and Performance

Jaroslav Sedláček

Open publisher page 7 citations

Abstract

This paper deals with the problems of recognition and balancing of intangible fixed assets in an enterprise. The attention is given to the amount of intangible assets that is not included in company financial statements (balance sheet).

About this research paper

What this paper is about

This paper deals with the problems of recognition and balancing of intangible fixed assets in an enterprise. The attention is given to the amount of intangible assets that is not included in company financial statements (balance sheet).

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OpenAlex reports 7 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

This paper deals with the problems of recognition and balancing of intangible fixed assets in an enterprise. The attention is given to the amount of intangible assets that is not included in company financial statements (balance sheet).

Key concepts: Balance sheet, Fixed asset, Position (finance), Business, Czech, Finance, Book value, Balance (ability)

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Analysis of the Development of Intangible Assets in the Czech Enterprises and their Impact on Financial Position and Performance — Research Paper | ScholarLens