Comparison of accounting methods for business combinations.

J 2012

Comparison of accounting methods for business combinations.

SEDLÁČEK, Jaroslav, Zuzana KŘÍŽOVÁ and Eva HÝBLOVÁ

Basic information

Original name

Comparison of accounting methods for business combinations.

Name in Czech

Komparace účetních metod podnikových kombinací.

Authors

SEDLÁČEK, Jaroslav (203 Czech Republic, guarantor, belonging to the institution), Zuzana KŘÍŽOVÁ (203 Czech Republic, belonging to the institution) and Eva HÝBLOVÁ (203 Czech Republic, belonging to the institution)

Edition

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

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50200 5.2 Economics and Business

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

RIV identification code

RIV/00216224:14560/12:00073379

Organization unit

Faculty of Economics and Administration

Keywords in English

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

Abstract

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.

Links

GAP403/11/0447, research and development project

Name: Analýza daňových a účetních postupů při fúzích

Citovat

SEDLÁČEK, Jaroslav, Zuzana KŘÍŽOVÁ and Eva HÝBLOVÁ. Comparison of accounting methods for business combinations. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. Brno, 2012, LX, No 2, p. 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 and Eva HÝBLOVÁ. Comparison of accounting methods for business combinations. \textit{Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis}. Brno, 2012, LX, No~2, p.~315-324. ISSN~1211-8516.

Detailed Information on Publication Record