Detailed Information on Publication Record
2012
DISCLOSURE OF INTANGIBLES IN MERGERS & ACQUISITIONS
KŘÍŽOVÁ, Zuzana, Jaroslav SEDLÁČEK and Eva HÝBLOVÁBasic information
Original name
DISCLOSURE OF INTANGIBLES IN MERGERS & ACQUISITIONS
Name in Czech
Vykazování nehmotnýchh aktiv ve fúzích a akvizicích
Authors
KŘÍŽOVÁ, Zuzana, Jaroslav SEDLÁČEK and Eva HÝBLOVÁ
Edition
Lázně Priessnitz, Jeseník, Carpathian Logistics Congress, 6 pp. 2012
Other information
Language
English
Type of outcome
Stať ve sborníku
Field of Study
50600 5.6 Political science
Country of publisher
Czech Republic
Confidentiality degree
není předmětem státního či obchodního tajemství
Organization unit
Faculty of Economics and Administration
Keywords (in Czech)
vykazování, nehmotná aktiva, goodwill
Keywords in English
disclosure, intangible sassets, goodwill
Tags
International impact, Reviewed
Změněno: 11/3/2014 13:43, Mgr. Daniela Marcollová
Abstract
V originále
This article analyses in more depth what can be done in analysing goodwill. Goodwill as a important part of intangible assets has been more and more interesting not only for researchers but mainly for company managers and owners. This article deals with differences in accouting treatments and reporting in financial statements pursuant to the IFRS in comparison to the US GAAP and the Czech accounting legislation. The rewiew also lists current trends, terms and definitions used in dealing with term goodwill in publications on intangible assets and mergers and acquisitionsl. This article is based on analysis and comparisons of relevant literature resources, mainly articles and conference papers, but also legislative acts and monographs.
Links
| GA403/11/0447, interní kód MU |
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