Detailed Information on Publication Record
2012
Changes in Reporting of Goodwill in Mergers & Acquisitions
KŘÍŽOVÁ, Zuzana and Eva HÝBLOVÁBasic information
Original name
Changes in Reporting of Goodwill in Mergers & Acquisitions
Authors
KŘÍŽOVÁ, Zuzana (203 Czech Republic, guarantor, belonging to the institution) and Eva HÝBLOVÁ (203 Czech Republic, belonging to the institution)
Edition
Brno, European Financial Systems 2012, p. 119-124, 6 pp. 2012
Publisher
Masaryk University
Other information
Language
English
Type of outcome
Stať ve sborníku
Field of Study
50600 5.6 Political science
Country of publisher
Czech Republic
Confidentiality degree
není předmětem státního či obchodního tajemství
Publication form
printed version "print"
RIV identification code
RIV/00216224:14560/12:00065931
Organization unit
Faculty of Economics and Administration
ISBN
978-80-210-5940-5
UT WoS
000316422800021
Keywords in English
Accounting standards; disclosure of intangibles; goodwill; intangible assets; mergers and acquisitions; reporting
Tags
International impact, Reviewed
Změněno: 24/2/2014 09:07, Mgr. Daniela Marcollová
Abstract
V originále
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.
Links
| GAP403/11/0447, research and development project |
|