Trends in Recognition and Valuation of Intangible Assets from the Financial Accounting Perspective: A Comparative Study of the Czech and Brazilian Accounting Systems

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dc.contributor.authorMalikova, Olga
dc.contributor.authorSouza Dimario, Pedro Henrique
dc.contributor.authorCorrea Fernandes, Guilherme
dc.contributor.otherEkonomická fakultacs
dc.date.accessioned2025-10-02T10:24:24Z
dc.date.available2025-10-02T10:24:24Z
dc.description.abstractThe objective of the research is to evaluate the level of the similarities and differences in recognition and valuation of the intangible assets in financial accounting systems of the Czech Republic and Brazil. In alignment with the study's objectives, the following research questions were formulated to guide the investigation. First, are the standards concerning intangible assets comparable in national settings? Second, to what extent has the process of accounting harmonization influenced the historical development of accounting frameworks in the Czech Republic and Brazil? Third, given the influence of international accounting harmonization, how do both countries incorporate these guidelines into their respective frameworks for the treatment of intangible assets? Methodologically, the study combines a review of relevant literature, an analysis of current regulatory frameworks, and a comparative evaluation of the published statement requirements. The analysis reveals that both the Czech Republic and Brazil have developed their accounting standards over recent years through the process of international harmonization. However, the Czech Republic distinguishes itself by maintaining domestic practices within the international framework, thereby blending local regulations with global standards. In contrast, Brazil has largely aligned itself with international practices as established by IFRS, reflecting a more uniform approach to global standards.en
dc.formattext
dc.identifier.doi10.15240/tul/009/lef-2025-11
dc.identifier.isbn978-80-7494-747-6
dc.identifier.urihttps://dspace.tul.cz/handle/15240/178033
dc.language.isoen
dc.publisherTechnická Univerzita v Libercics
dc.publisherTechnical university of Liberec, Czech Republicen
dc.publisher.abbreviationTUL
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dc.relation.ispartofLiberecké ekonomické fórum 2025cs
dc.relation.ispartofLiberec Economic Forum 2025en
dc.subjectFinancial Accountingen
dc.subjectIntangible Assetsen
dc.subjectFinancial Reportingen
dc.subjectValue Measurementen
dc.subjectAmortizationen
dc.subject.classificationG39
dc.subject.classificationM41
dc.subject.classificationM48
dc.titleTrends in Recognition and Valuation of Intangible Assets from the Financial Accounting Perspective: A Comparative Study of the Czech and Brazilian Accounting Systemsen
dc.typeproceeding paperen
local.accessopen
local.citation.epage148
local.citation.spage133
local.facultyFaculty of Economics
local.fulltextyes
local.relation.abbreviationLEFcs
local.relation.abbreviationLEFen
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