About: IFRS and US GAAP convergence in area of Merges and Acquisitions

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	It has been fairly difficult to carry out a comparison of the records on business combinations carried out in the USA and in the European Union because business combinations were reported in different ways. The differences result from the partial dissimilarities of the US GAAP and IFRS reporting systems. This paper focuses on the global harmonisation of accounting reporting in the area of business combinations through M&A. The main objective of this paper is to point out the significant differences in the financial statements of a combining enterprise, which might arise if two different methodological procedures were used to record the business combinations. The theoretical section analyses the main reasons for the harmonisation of the accounting reporting systems in the area of business combinations and the approaches of the two basic global organisations in the area of regulation of accounting reporting. It has been fairly difficult to carry out a comparison of the records on business combinations carried out in the USA and in the European Union because business combinations were reported in different ways. The differences result from the partial dissimilarities of the US GAAP and IFRS reporting systems. This paper focuses on the global harmonisation of accounting reporting in the area of business combinations through M&A. The main objective of this paper is to point out the significant differences in the financial statements of a combining enterprise, which might arise if two different methodological procedures were used to record the business combinations. The theoretical section analyses the main reasons for the harmonisation of the accounting reporting systems in the area of business combinations and the approaches of the two basic global organisations in the area of regulation of accounting reporting. (cs) Donedávna bylo značně obtížné porovnat informace týkající se podnikových kombinací zachycených v systému US GAAP a IFRS, neboť oba systémy používaly jiné metodické postupy pro vykazování v této oblasti. Příspěvek se zabývá harmonizací v této oblasti. Hlavním cílem je poukázat na hlavní rozdíly ve finančních výkazech kombinujících podniků, které mohou vzniknout z titulu použití odlišných způsobů vykazování. Je vyhodnocen dopad těchto rozdílů do účetních výkazů a jejich vliv na ukazatele finanční analýzy. (en)
Title	IFRS and US GAAP convergence in area of Merges and Acquisitions IFRS and US GAAP convergence in area of Merges and Acquisitions (cs) Konvergence IFRS a US GAAP v oblasti podnikových kombinací (en)
skos:prefLabel	IFRS and US GAAP convergence in area of Merges and Acquisitions IFRS and US GAAP convergence in area of Merges and Acquisitions (cs) Konvergence IFRS a US GAAP v oblasti podnikových kombinací (en)
skos:notation	RIV/62156489:43110/09:00139762!RIV10-MSM-43110___
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika	3
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Svoboda, Patrik Bohušová, Hana
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	318449
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/09:00139762
http://linked.open...riv/jazykVysledku	cze - čeština
http://linked.open.../riv/klicovaSlova	US GAAP; business combination; IFRS; purchase method (en)
http://linked.open.../riv/klicoveSlovo	purchase method US GAAP IFRS business combination
http://linked.open...odStatuVydavatele	GB - Spojené království Velké Británie a Severního Irska
http://linked.open...ontrolniKodProRIV	[9ABCB59F1E52]
http://linked.open...i/riv/nazevZdroje	International Journal of Liability and Scientific Enquiry
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2009
http://linked.open...v/svazekPeriodika	2
http://linked.open...iv/tvurceVysledku	Bohušová, Hana Svoboda, Patrik
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
issn	1741-6426
number of pages	16 (xsd:int)
http://localhost/t...ganizacniJednotka	43110

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