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Reporting of Goodwill in Mergers and Acquisitions

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Název česky Vykazování goodwillu ve fúzích a akvizicích
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KŘÍŽOVÁ Zuzana

Rok publikování 2014
Druh Článek ve sborníku
Konference SGEM Conference on Political Sciences, Law, Finance, Economics & Tourism
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Doi http://dx.doi.org/10.5593/sgemsocial2014/B22/S6.079
Obor Řízení, správa a administrativa
Klíčová slova goodwill; intangible assets; mergers and acqusitions; reporting
Popis Recent growth of the service sector and of the information technology- related business, along with the dramatic increase in the number and size of mergers and acquisitions, has made accounting for intangible assets very significant, especially in the field of reporting of goodwill. Comparative analysis is focused on the differences between IFRS, US GAAP accounting procedures and Czech accounting legislation. Main areas of analysis and synthesis are the identification of mehods for goodwill recognition and reporting. The result is to recommend more broadly voluntary disclosure in the reported financial statements of companies.
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