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@inproceedings{1123401, author = {Lemeshko, Oleksandra}, address = {BRNO}, booktitle = {EUROPEAN FINANCIAL SYSTEMS 2013: PROCEEDINGS OF THE 10TH INTERNATIONAL SCIENTIFIC CONFERENCE}, edition = {1st ed.}, editor = {Deev, O Kajurova, V Krajicek, J}, keywords = {accounting for business combinations; US GAAP; IAS/IFRS; acquisition method; fair value measurement; consolidation; goodwill and bargain purchase}, howpublished = {tištěná verze "print"}, language = {eng}, location = {BRNO}, isbn = {978-80-210-6294-8}, pages = {189-195}, publisher = {MASARYKOVA UNIV}, title = {The fundamentals of accounting for business combinations}, url = {https://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=4&SID=R2shAdBuPvMX1brJfKY&page=1&doc=2}, year = {2013} }
TY - JOUR ID - 1123401 AU - Lemeshko, Oleksandra PY - 2013 TI - The fundamentals of accounting for business combinations PB - MASARYKOVA UNIV CY - BRNO SN - 9788021062948 KW - accounting for business combinations KW - US GAAP KW - IAS/IFRS KW - acquisition method KW - fair value measurement KW - consolidation KW - goodwill and bargain purchase UR - https://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=4&SID=R2shAdBuPvMX1brJfKY&page=1&doc=2 L2 - https://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=4&SID=R2shAdBuPvMX1brJfKY&page=1&doc=2 N2 - Currently international accounting for business combinations is considered to be the one of the predominant features of the 21st century economy. In response to such current challenges the aim of the paper consists in an attempt to introduce the fundamentals of US GAAP and IAS/IFRS accounting for business combinations and perform their qualitative comparison. The applied methodology is based on multidisciplinary approach designed for accounting for business combinations. The conducted research indicates that for today the accounting amounts reported under US GAAP and IAS/IFRS in context of accounting for business combinations are considered to be highly relevant and comparable. Generally under both sets of Standards accounting for business combinations is realized in a sequence of four steps: first an acquirer and acquisition date are determined, then acquired assets and assumed liabilities are recognized and measured at fair value, after that a set of consolidated financial statements for combining entities is compiled, and, finally, goodwill or bargain purchase is identified and impaired. Although significant harmonization and unification have been reached in this field still some differences in accounting policies continue to remain. As the most disordered and debated topics there are considered to be accounting for goodwill, fair value measurement of non-controlling interests and impairment of intangible assets. ER -
LEMESHKO, Oleksandra. The fundamentals of accounting for business combinations. In Deev, O Kajurova, V Krajicek, J. \textit{EUROPEAN FINANCIAL SYSTEMS 2013: PROCEEDINGS OF THE 10TH INTERNATIONAL SCIENTIFIC CONFERENCE}. 1st ed. BRNO: MASARYKOVA UNIV, 2013, p.~189-195. ISBN~978-80-210-6294-8.
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