Presentation of Intangible Assets in Czech Accounting Documentation – Meaning, Allocation and Structure

Abstract

This paper is devoted to the problem of intangible assets. Questions primarily concerning definitions of the intangible asset phenomenon are at the centre of attention from the position of economic and special accounting legislation. The problem of set of intangible assets is also monitored here together with allocation (placement) in basic accounting records of a company. The conclusions of this paper demonstrate the limited possibilities of official (accounting) data structures (including structures for intangible assets), especially in comparison with theoretical structures, as derived from the needs of economic practice. On the other hand, however, it is also necessary to take into consideration the relative transparency of the official intangible asset structures, which provides apparent hope if involving future development in the direction of greater reflex in economic reality.