Other formats:
BibTeX
LaTeX
RIS
@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, p.~426 - 431. ISBN~978-80-210-8609-8.
|