KŘÍŽOVÁ, Zuzana, Jaroslav SEDLÁČEK and Eva HÝBLOVÁ. DISCLOSURE OF INTANGIBLES IN MERGERS & ACQUISITIONS. In Carpathian Logistics Congress. Lázně Priessnitz, Jeseník, 2012, 6 pp.
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Basic 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
Original language English
Type of outcome Proceedings paper
Field of Study 50600 5.6 Political science
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
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
Changed by Changed by: Mgr. Daniela Marcollová, učo 111148. Changed: 11/3/2014 13:43.
Abstract
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 MUName: Analýza daňových a účetních postupů při fúzích (The analysis of tax and accounting procedures in mergers)
Investor: Czech Science Foundation
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