| KŘÍŽOVÁ, Zuzana. Reporting of Goodwill in Mergers and Acquisitions. In SGEM International Multidisciplinary Scientific Conferences. SGEM Conference on Political Sciences, Law, Finance, Economics & Tourism. Sofia (Bulgaria): STEF92 Technology Ltd., Sofia, Bulgaria, 2014, s. 623-629. ISBN 978-619-7105-26-1. Dostupné z: https://dx.doi.org/10.5593/sgemsocial2014/B22/S6.079. |
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@inproceedings{1205406,
author = {Křížová, Zuzana},
address = {Sofia (Bulgaria)},
booktitle = {SGEM Conference on Political Sciences, Law, Finance, Economics & Tourism},
doi = {http://dx.doi.org/10.5593/sgemsocial2014/B22/S6.079},
editor = {SGEM International Multidisciplinary Scientific Conferences},
keywords = {goodwill; intangible assets; mergers and acqusitions; reporting},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Sofia (Bulgaria)},
isbn = {978-619-7105-26-1},
pages = {623-629},
publisher = {STEF92 Technology Ltd., Sofia, Bulgaria},
title = {Reporting of Goodwill in Mergers and Acquisitions},
year = {2014}
}
TY - JOUR
ID - 1205406
AU - Křížová, Zuzana
PY - 2014
TI - Reporting of Goodwill in Mergers and Acquisitions
PB - STEF92 Technology Ltd., Sofia, Bulgaria
CY - Sofia (Bulgaria)
SN - 9786197105261
KW - goodwill
KW - intangible assets
KW - mergers and acqusitions
KW - reporting
N2 - 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.
ER -
KŘÍŽOVÁ, Zuzana. Reporting of Goodwill in Mergers and Acquisitions. In SGEM International Multidisciplinary Scientific Conferences. \textit{SGEM Conference on Political Sciences, Law, Finance, Economics \&{} Tourism}. Sofia (Bulgaria): STEF92 Technology Ltd., Sofia, Bulgaria, 2014, s.~623-629. ISBN~978-619-7105-26-1. Dostupné z: https://dx.doi.org/10.5593/sgemsocial2014/B22/S6.079.
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