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@inproceedings{1397051,
author = {Křížová, Zuzana},
address = {Brno},
booktitle = {European Financial Systems. Proceedings of the 14th International Scientific Conference},
editor = {Nešleha, J. a T. Plíhal, K. Urbanovský},
keywords = {goodwill; intangible assets; mergers and acquisitions; reporting},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Brno},
isbn = {978-80-210-8609-8},
pages = {426 - 431},
publisher = {Masarykova univerzita},
title = {Reporting of Goodwill in Mergers & Acquisitions},
year = {2017}
}
TY - JOUR
ID - 1397051
AU - Křížová, Zuzana
PY - 2017
TI - Reporting of Goodwill in Mergers & Acquisitions
PB - Masarykova univerzita
CY - Brno
SN - 9788021086098
KW - goodwill
KW - intangible assets
KW - mergers and acquisitions
KW - reporting
N2 - n the new economy, intangible assets have become the main value creators for a large number of companies and economic sector . Recent growth of the service sector and of the information technology-related bu siness, along with the dramatic increase in the number and size of mergers and acqu isitions, has made accounting for intangible assets very significant, especially in t he field of reporting of goodwill. Comparative analysis is focused on the differences between IFRS, US GAAP accounting procedures and Czech accounting legislation. Main a reas of analysis and synthesis are the identification of mehods for goodwill recognition a nd 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 \&{} Acquisitions. In Nešleha, J. a T. Plíhal, K. Urbanovský. \textit{European Financial Systems. Proceedings of the 14th International Scientific Conference}. Brno: Masarykova univerzita, 2017, s.~426 - 431. ISBN~978-80-210-8609-8.
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