There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence … investigates whether these reports meet the minimum informational IFRS requirements. Adopted was the content analysis method, using … of the disclosure quality within the sample. Furthermore, our findings exposed a better level of disclosure for …

. The disclosure requirements, which are assessed are chosen from IAS 1: Presentation of Financial Statements and IFRS 8 … and 2012 and assessment of chosen question is based on disclosure requirements of IAS 1 and IFRS 8. Those standards were … in London by International Accounting Standards Committee (IASC) as a standards setter of International Accounting …