"1"^^ . "[7AC3A67CBC1F]" . "The IASB project %22Business Combinations%22started in 2001. The increase of financial statements quality and international harmonization of business combinations recording were the main objectives of this project. The project was divided into two phases. IFRS 3 Business Combinations%22 is the result of the first phase. It is the subject of this contribution. The second phase is aimed at purchase method application and new methodical approaches to business combination recording. The second phase was finished in January 2008 a final results are not results are not disposal yet."@en . "371361" . "MSD, s. r. o." . . "IFRS 3; Convergence; SFAS 141"@en . "IFRS 3 reporting pro mate\u0159skou spole\u010Dnost"@cs . . "1"^^ . . . . "7"^^ . "V roce 2001 zapo\u010Dala Rada pro mezin\u00E1rodn\u00ED \u00FA\u010Detn\u00ED standardy (IASB) projekt %22Business Combinations%22, kter\u00FD byl zam\u011B\u0159en na zv\u00FD\u0161en\u00ED kvality v\u00FDkaznictv\u00ED v t\u00E9to oblasti a na mezin\u00E1rodn\u00ED harmonizaci. Projekt byl rozd\u011Blen do dvou f\u00E1z\u00ED. Jako v\u00FDsledek prvn\u00ED f\u00E1ze vznikl nov\u00FD IFRS 3 Podnikov\u00E9 kombinace, kter\u00FD je p\u0159edm\u011Btem p\u0159\u00EDsp\u011Bvku. Druh\u00E1 f\u00E1ze je zam\u011B\u0159ena na oblasti aplikace metody koup\u011B, zaveden\u00ED nov\u00FDch metodick\u00FDch postup\u016F pro zachycen\u00ED podnikov\u00FDch kombinac\u00ED (metody nov\u00E9 \u00FA\u010Detn\u00ED jednotky). Vzhledem ke skute\u010Dnosti, \u017Ee kompletn\u00ED v\u00FDsledky druh\u00E9 f\u00E1ze nejsou dosud k dispozici, nejsou p\u0159edm\u011Btem tohoto p\u0159\u00EDsp\u011Bvku."@cs . . "RIV/62156489:43110/08:00124067" . . . . . "RIV/62156489:43110/08:00124067!RIV09-MSM-43110___" . "IFRS 3 reporting pro mate\u0159skou spole\u010Dnost" . "V roce 2001 zapo\u010Dala Rada pro mezin\u00E1rodn\u00ED \u00FA\u010Detn\u00ED standardy (IASB) projekt %22Business Combinations%22, kter\u00FD byl zam\u011B\u0159en na zv\u00FD\u0161en\u00ED kvality v\u00FDkaznictv\u00ED v t\u00E9to oblasti a na mezin\u00E1rodn\u00ED harmonizaci. Projekt byl rozd\u011Blen do dvou f\u00E1z\u00ED. Jako v\u00FDsledek prvn\u00ED f\u00E1ze vznikl nov\u00FD IFRS 3 Podnikov\u00E9 kombinace, kter\u00FD je p\u0159edm\u011Btem p\u0159\u00EDsp\u011Bvku. Druh\u00E1 f\u00E1ze je zam\u011B\u0159ena na oblasti aplikace metody koup\u011B, zaveden\u00ED nov\u00FDch metodick\u00FDch postup\u016F pro zachycen\u00ED podnikov\u00FDch kombinac\u00ED (metody nov\u00E9 \u00FA\u010Detn\u00ED jednotky). Vzhledem ke skute\u010Dnosti, \u017Ee kompletn\u00ED v\u00FDsledky druh\u00E9 f\u00E1ze nejsou dosud k dispozici, nejsou p\u0159edm\u011Btem tohoto p\u0159\u00EDsp\u011Bvku." . . "2008-03-13+01:00"^^ . "Bohu\u0161ov\u00E1, Hana" . . . "IFRS 3 REPORTING FOR PARRENT COMPANY"@en . . "978-80-7392-022-7" . "43110" . "IFRS 3 reporting pro mate\u0159skou spole\u010Dnost"@cs . . "IFRS 3 reporting pro mate\u0159skou spole\u010Dnost" . "Firma a konkuren\u010Dn\u00ED prost\u0159ed\u00ED 2008 - 3. \u010D\u00E1st" . "Z(MSM6215648904)" . . "IFRS 3 REPORTING FOR PARRENT COMPANY"@en . "Brno" . "Brno" .