Nehmotné výsledky výzkumu a vývoje a ocenitelná práva v českých účetních předpisech

The aim of the thesis is to create a manual for people who account for valuable rights and research and development in accordance with Czech legislation. The first part defines the terms intangible assets, fixed assets, research and development, valuable rights, capital improvements and goodwill. The second part specifies valuable rights, especially copyrights, patents, utility models, industrial designs, trademarks, know-how and domain names. This part is also focused on a valuation in owner's accounting, market valuation and valuation during business combinations, accounting for acquisition, amortization and decommissioning of valuable rights. The thesis mentions basic differences between accounting and tax legislation and between Czech and international accounting standards. The third part deals with research and development. Research and development is the driving force of the civilization and progress of whole society. It is evaluated most frequently by yield-based valuation methods, exceptionally by market or cost-based methods. It is supported by the state through grants, subsidies or tax reliefs. It is amortized by time or performance-based methods. The practical part deals with accounting for research and development and valuable rights in corporation when launching a new product.