Adjustment of intangible assets within the Czech accounting standards and IFRS

This thesis deals with the specifics of intangible assets used in business activities which significantly affect their valuation and accounting treatment. Intangible assets are the section where is a lack of uniformity in national accounting. The aim of the thesis is to compare the adjustment of intangible assets within the Czech Accounting Standards and International Financial Reporting Standards IFRS, and further to highlight the practical application of these approaches in section of generated intangible assets´ valuation and accounting in a particular company.