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Description
  • Recent growth of the service sector and of the information technology- related business, along with the dramatic increase in the number and size of mergers and acquisitions, has made accounting for intangible assets very significant, especially in the field of reporting of goodwill. Comparative analysis is focused on the differences between IFRS, US GAAP accounting procedures and Czech accounting legislation. Main areas of analysis and synthesis are the identification of mehods for goodwill recognition and reporting. The result is to recommend more broadly voluntary disclosure in the reported financial statements of companies.
  • Recent growth of the service sector and of the information technology- related business, along with the dramatic increase in the number and size of mergers and acquisitions, has made accounting for intangible assets very significant, especially in the field of reporting of goodwill. Comparative analysis is focused on the differences between IFRS, US GAAP accounting procedures and Czech accounting legislation. Main areas of analysis and synthesis are the identification of mehods for goodwill recognition and reporting. The result is to recommend more broadly voluntary disclosure in the reported financial statements of companies. (en)
Title
  • Changes in Reporting of Goodwill in Mergers & Acquisitions
  • Changes in Reporting of Goodwill in Mergers & Acquisitions (en)
skos:prefLabel
  • Changes in Reporting of Goodwill in Mergers & Acquisitions
  • Changes in Reporting of Goodwill in Mergers & Acquisitions (en)
skos:notation
  • RIV/00216224:14560/12:00065931!RIV14-GA0-14560___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GAP403/11/0447)
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 126696
http://linked.open...ai/riv/idVysledku
  • RIV/00216224:14560/12:00065931
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • Accounting standards; disclosure of intangibles; goodwill; intangible assets; mergers and acquisitions; reporting (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [E30A087A5AC9]
http://linked.open...v/mistoKonaniAkce
  • Brno
http://linked.open...i/riv/mistoVydani
  • Brno
http://linked.open...i/riv/nazevZdroje
  • European Financial Systems 2012
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Hýblová, Eva
  • Křížová, Zuzana
http://linked.open...vavai/riv/typAkce
http://linked.open...ain/vavai/riv/wos
  • 000316422800021
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • Masaryk University
https://schema.org/isbn
  • 9788021059405
http://localhost/t...ganizacniJednotka
  • 14560
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