Intangible Assets Reporting: the Case of Chemical and Pharmaceutical Industry in the Czech Republic
The cost structure of business entities has been changing in the span of time. Costs associated with intangible assets such as software, patents, licenses, copyrights and goodwill became an important item of costs in the recent days. The paper is focused on the evaluation of the share of intangible...
Main Authors: | , |
---|---|
Format: | Article |
Language: | English |
Published: |
Mendel University Press
2018-01-01
|
Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
Subjects: | |
Online Access: | https://acta.mendelu.cz/66/2/0431/ |