Publication details
Reporting of Goodwill in Mergers & Acquisitions
| Authors | |
|---|---|
| Year of publication | 2017 |
| Type | Article in Proceedings |
| Conference | European Financial Systems. Proceedings of the 14th International Scientific Conference |
| MU Faculty or unit | |
| Citation | |
| Field | Management and administrative |
| Keywords | goodwill; intangible assets; mergers and acquisitions; reporting |
| Description | n the new economy, intangible assets have become the main value creators for a large number of companies and economic sector . Recent growth of the service sector and of the information technology-related bu siness, along with the dramatic increase in the number and size of mergers and acqu isitions, has made accounting for intangible assets very significant, especially in t he field of reporting of goodwill. Comparative analysis is focused on the differences between IFRS, US GAAP accounting procedures and Czech accounting legislation. Main a reas of analysis and synthesis are the identification of mehods for goodwill recognition a nd reporting. The result is to recommend more broadly voluntary disclosure in the reported financial statements of companies. |
| Related projects: |