Dvořák, Martin; Poutník, Lukáš - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 103-116
International Public Sector Accounting Standards Board issued new standard IPSAS 31 - Intangible assets. This standard represents a … according to CAS and IPSAS 31. Moreover the paper tries to show the share of intangible fixed assets to the total assets … subsequently the extent of possible impacts on financial situation in case of transition of financial reporting to IPSAS. …