Další formáty:
BibTeX
LaTeX
RIS
@inproceedings{992736,
author = {Křížová, Zuzana and Hýblová, Eva},
address = {Brno},
booktitle = {European Financial Systems 2012},
editor = {Mgr. Petr Červinek},
keywords = {Accounting standards; disclosure of intangibles; goodwill; intangible assets; mergers and acquisitions; reporting},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Brno},
isbn = {978-80-210-5940-5},
pages = {119-124},
publisher = {Masaryk University},
title = {Changes in Reporting of Goodwill in Mergers & Acquisitions},
year = {2012}
}
TY - JOUR
ID - 992736
AU - Křížová, Zuzana - Hýblová, Eva
PY - 2012
TI - Changes in Reporting of Goodwill in Mergers & Acquisitions
PB - Masaryk University
CY - Brno
SN - 9788021059405
KW - Accounting standards
KW - disclosure of intangibles
KW - goodwill
KW - intangible assets
KW - mergers and acquisitions
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 a Eva HÝBLOVÁ. Changes in Reporting of Goodwill in Mergers \&{} Acquisitions. In Mgr. Petr Červinek. \textit{European Financial Systems 2012}. Brno: Masaryk University, 2012, s.~119-124. ISBN~978-80-210-5940-5.
|
