About: Fair view of goodwill accounting in national and international context: Evidence from the Czech Republic     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

AttributesValues
rdf:type
Description
  • The aim of the article “Fair view of goodwill in national and international context: Evidence from the Czech Republic” is analysis of the accounting concept “goodwill” and of related accounting procedures from the view of three selected accounting systems – with regard to fair view in accounting. In this paper there will be firstly analyzed accounting techniques related to goodwill used in International Financial Reporting Standards, in Generally Accepted Accounting Standards of the United States of America and in the Czech accounting legislation in light of fulfillment of economic phenomena’s fair view in accounting. Secondly, the paper aims at the assessment of harmonization between these sets of standards too. The paper is divided into two main parts – the first is comparing US GAAP with IAS/IFRS and it begins with definition of goodwill.
  • The aim of the article “Fair view of goodwill in national and international context: Evidence from the Czech Republic” is analysis of the accounting concept “goodwill” and of related accounting procedures from the view of three selected accounting systems – with regard to fair view in accounting. In this paper there will be firstly analyzed accounting techniques related to goodwill used in International Financial Reporting Standards, in Generally Accepted Accounting Standards of the United States of America and in the Czech accounting legislation in light of fulfillment of economic phenomena’s fair view in accounting. Secondly, the paper aims at the assessment of harmonization between these sets of standards too. The paper is divided into two main parts – the first is comparing US GAAP with IAS/IFRS and it begins with definition of goodwill. (en)
Title
  • Fair view of goodwill accounting in national and international context: Evidence from the Czech Republic
  • Fair view of goodwill accounting in national and international context: Evidence from the Czech Republic (en)
skos:prefLabel
  • Fair view of goodwill accounting in national and international context: Evidence from the Czech Republic
  • Fair view of goodwill accounting in national and international context: Evidence from the Czech Republic (en)
skos:notation
  • RIV/00216224:14560/14:00075024!RIV15-MSM-14560___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • S
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
  • 16403
http://linked.open...ai/riv/idVysledku
  • RIV/00216224:14560/14:00075024
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • IFRS; US GAAP; goodwill accounting; recognition and measurement; goodwill impairment (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [64FEA4AD2D80]
http://linked.open...v/mistoKonaniAkce
  • Istanbul, Turecko
http://linked.open...i/riv/mistoVydani
  • Istanbul, Turecko
http://linked.open...i/riv/nazevZdroje
  • INTCESS14 - International Conference on Education and Social Sciences Abstracts & Proceedings
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Konečný, Alois
  • Sedláček, Jaroslav
  • Lemeshko, Oleksandra
http://linked.open...vavai/riv/typAkce
http://linked.open...ain/vavai/riv/wos
  • 000349913300046
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • International Organization Center of Academic Research
https://schema.org/isbn
  • 9786056445309
http://localhost/t...ganizacniJednotka
  • 14560
Faceted Search & Find service v1.16.118 as of Jun 21 2024


Alternative Linked Data Documents: ODE     Content Formats:   [cxml] [csv]     RDF   [text] [turtle] [ld+json] [rdf+json] [rdf+xml]     ODATA   [atom+xml] [odata+json]     Microdata   [microdata+json] [html]    About   
This material is Open Knowledge   W3C Semantic Web Technology [RDF Data] Valid XHTML + RDFa
OpenLink Virtuoso version 07.20.3240 as of Jun 21 2024, on Linux (x86_64-pc-linux-gnu), Single-Server Edition (126 GB total memory, 58 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software