Dvořák, Martin; Poutník, Lukáš - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 103-116
The paper deals with the determination of intangible assets of Czech public sector. On 15 January 2013, the International Public Sector Accounting Standards Board issued new standard IPSAS 31 - Intangible assets. This standard represents a very sophisticated construction of accounting axioms...