Comparison of accounting methods for business combinations.

J 2012

Comparison of accounting methods for business combinations.

SEDLÁČEK, Jaroslav, Zuzana KŘÍŽOVÁ a Eva HÝBLOVÁ

Základní údaje

Originální název

Comparison of accounting methods for business combinations.

Název česky

Komparace účetních metod podnikových kombinací.

Autoři

SEDLÁČEK, Jaroslav (203 Česká republika, garant, domácí), Zuzana KŘÍŽOVÁ (203 Česká republika, domácí) a Eva HÝBLOVÁ (203 Česká republika, domácí)

Vydání

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Brno, 2012, 1211-8516

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50200 5.2 Economics and Business

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Kód RIV

RIV/00216224:14560/12:00073379

Organizační jednotka

Ekonomicko-správní fakulta

Klíčová slova anglicky

business combinations; types of mergers and acquisitions; mergers and acquisitions development; U.S. GAAP; macroeconomic environment; accounting methods; IFRS; CAR;

Příznaky

Recenzováno

Změněno: 10. 3. 2015 11:18, Mgr. Daniela Marcollová

Anotace

V originále

The revised accounting rules applicable to business combinations in force on July 1st 2009, are the result of several years efforts the convergence of U.S. and International Committee of the Financial Accounting Standards. Following the harmonization of global accounting procedures are revised and implemented also Czech accounting regulations. In our research we wanted to see how changes can affect the strategy and timing of business combinations. Comparative analysis is mainly focused on the differences between U.S. and international accounting policies and Czech accounting regulations. Key areas of analysis and synthesis are the identification of business combination, accounting methods for business combinations and goodwill recognition. The result is to assess the impact of the identified differences in the reported financial position and profit or loss of company.

Návaznosti

GAP403/11/0447, projekt VaV

Název: Analýza daňových a účetních postupů při fúzích

Citovat

SEDLÁČEK, Jaroslav, Zuzana KŘÍŽOVÁ a Eva HÝBLOVÁ. Comparison of accounting methods for business combinations. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. Brno, 2012, LX, č. 2, s. 315-324. ISSN 1211-8516.

@article{974551,
   author = {Sedláček, Jaroslav and Křížová, Zuzana and Hýblová, Eva},
   article_location = {Brno},
   article_number = {2},
   keywords = {business combinations; types of mergers and acquisitions; mergers and acquisitions development; U.S. GAAP; macroeconomic environment; accounting methods; IFRS; CAR;},
   language = {eng},
   issn = {1211-8516},
   journal = {Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis},
   title = {Comparison of accounting methods for business combinations.},
   volume = {LX},
   year = {2012}
}

TY  - JOUR
ID  - 974551
AU  - Sedláček, Jaroslav - Křížová, Zuzana - Hýblová, Eva
PY  - 2012
TI  - Comparison of accounting methods for business combinations.
JF  - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
VL  - LX
IS  - 2
SP  - 315-324
EP  - 315-324
SN  - 12118516
KW  - business combinations
KW  - types of mergers and acquisitions
KW  - mergers and acquisitions development
KW  - U.S. GAAP
KW  - macroeconomic environment
KW  - accounting methods
KW  - IFRS
KW  - CAR;
N2  - The revised accounting rules applicable to business combinations in force on July 1st 2009, are the result of several years efforts the convergence of U.S. and International Committee of the Financial Accounting Standards. Following the harmonization of global accounting procedures are revised and implemented also Czech accounting regulations. In our research we wanted to see how changes can affect the strategy and timing of business combinations. Comparative analysis is mainly focused on the differences between U.S. and international accounting policies and Czech accounting regulations. Key areas of analysis and synthesis are the identification of business combination, accounting methods for business combinations and goodwill recognition. The result is to assess the impact of the identified differences in the reported financial position and profit or loss of company.
ER  -

SEDLÁČEK, Jaroslav, Zuzana KŘÍŽOVÁ a Eva HÝBLOVÁ. Comparison of accounting methods for business combinations. \textit{Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis}. Brno, 2012, LX, č.~2, s.~315-324. ISSN~1211-8516.

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