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Description
  • Currently international accounting for business combinations is considered to be the one of the predominant features of the 21st century economy. In response to such current challenges the aim of the paper consists in an attempt to introduce the fundamentals of US GAAP and IAS/IFRS accounting for business combinations and perform their qualitative comparison. The applied methodology is based on multidisciplinary approach designed for accounting for business combinations. The conducted research indicates that for today the accounting amounts reported under US GAAP and IAS/IFRS in context of accounting for business combinations are considered to be highly relevant and comparable.
  • Currently international accounting for business combinations is considered to be the one of the predominant features of the 21st century economy. In response to such current challenges the aim of the paper consists in an attempt to introduce the fundamentals of US GAAP and IAS/IFRS accounting for business combinations and perform their qualitative comparison. The applied methodology is based on multidisciplinary approach designed for accounting for business combinations. The conducted research indicates that for today the accounting amounts reported under US GAAP and IAS/IFRS in context of accounting for business combinations are considered to be highly relevant and comparable. (en)
Title
  • The fundamentals of accounting for business combinations
  • The fundamentals of accounting for business combinations (en)
skos:prefLabel
  • The fundamentals of accounting for business combinations
  • The fundamentals of accounting for business combinations (en)
skos:notation
  • RIV/00216224:14560/13:00069508!RIV14-MSM-14560___
http://linked.open...avai/predkladatel
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • I
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
  • Lemeshko, Oleksandra
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 75904
http://linked.open...ai/riv/idVysledku
  • RIV/00216224:14560/13:00069508
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • accounting for business combinations; US GAAP; IAS/IFRS; acquisition method; fair value measurement; consolidation; goodwill and bargain purchase (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [D4E05BB2DAED]
http://linked.open...v/mistoKonaniAkce
  • Telc, CZECH REPUBLIC
http://linked.open...i/riv/mistoVydani
  • BRNO
http://linked.open...i/riv/nazevZdroje
  • EUROPEAN FINANCIAL SYSTEMS 2013: PROCEEDINGS OF THE 10TH INTERNATIONAL SCIENTIFIC CONFERENCE
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Lemeshko, Oleksandra
http://linked.open...vavai/riv/typAkce
http://linked.open...ain/vavai/riv/wos
  • 000324654400027
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • MASARYKOVA UNIV
https://schema.org/isbn
  • 9788021062948
http://localhost/t...ganizacniJednotka
  • 14560
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