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  • V roce 2001 započala Rada pro mezinárodní účetní standardy (IASB) projekt %22Business Combinations%22, který byl zaměřen na zvýšení kvality výkaznictví v této oblasti a na mezinárodní harmonizaci. Projekt byl rozdělen do dvou fází. Jako výsledek první fáze vznikl nový IFRS 3 (2004) Podnikové kombinace, který nahradil IAS 22. Cílem IFRS 3 byla částečná harmonizace zachycování a vykazování podnikových kombinací v Evropě a v USA. Principy obsažené v IFRS 3 vycházejí z SFAS 141, který vznikl v roce 2001, nahradil APB (Accounting Principles Board) Opinion No. 16 Business Combinations a SFAS 38. V IFRS 3 i SFAS 141 dochází ke zákazu aplikace metody splynutí při zachycování a vykazování podnikových kombinací a povolení pouze metody koupě. Na základě komparace obou metodických přístupů a dopadu jejich použití na finanční situaci kombinujícího podniku je demonstrován hlavní důvod, který vedl k zákazu používání dvou možných metodických postupů. V závěru je příspěvek je zaměřen i na základní rysy druhé fáze pro (en)
  • The IASB project %22Business Combinations%22 started in 2001. The increase of financial statements quality and international harmonization of business combinations recording were main objectives of this project. The project was divided into two phases. IFRS 3 (2004) Business Combinations%22 which replaced former IAS 22 was the result of the first phase. Partial harmonization of recording and financial reporting of business combination in Europe and in the USA was the main objective of IFRS 3 (2004). IFRS 3 (2004) is based on SFAS 141 (2001). SFAS 141 (2001) was developed in 2001 and replaced APB (Accounting Principles Board) Opinion No. 16 Business Combinations and SFAS 38. There is the pooling interest method forbidden and only the purchase method is allowed for all kinds of business combinations. Based on the comparison of both methodical approaches to business combinations are demonstrated reasons for refusing of pooling interest method. The second phase is aimed at purchase method application and ne
  • The IASB project %22Business Combinations%22 started in 2001. The increase of financial statements quality and international harmonization of business combinations recording were main objectives of this project. The project was divided into two phases. IFRS 3 (2004) Business Combinations%22 which replaced former IAS 22 was the result of the first phase. Partial harmonization of recording and financial reporting of business combination in Europe and in the USA was the main objective of IFRS 3 (2004). IFRS 3 (2004) is based on SFAS 141 (2001). SFAS 141 (2001) was developed in 2001 and replaced APB (Accounting Principles Board) Opinion No. 16 Business Combinations and SFAS 38. There is the pooling interest method forbidden and only the purchase method is allowed for all kinds of business combinations. Based on the comparison of both methodical approaches to business combinations are demonstrated reasons for refusing of pooling interest method. The second phase is aimed at purchase method application and ne (cs)
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/62156489:43110/09:00139767!RIV10-MSM-43110___
http://linked.open...avai/riv/aktivita
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  • 1
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  • 318448
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  • RIV/62156489:43110/09:00139767
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  • IFRS 3; purchase method; SFAS 141 (en)
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  • LT - Litevská republika
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  • [955C0E952FAE]
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  • Ekonomika ir vadyba
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  • Bohušová, Hana
  • Svoboda, Patrik
http://linked.open...n/vavai/riv/zamer
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  • 1822-6515
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  • 43110
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