Changes in Reporting of Goodwill in Mergers & Acquisitions

KŘÍŽOVÁ, Zuzana and Eva HÝBLOVÁ. Changes in Reporting of Goodwill in Mergers & Acquisitions. In Mgr. Petr Červinek. European Financial Systems 2012. Brno: Masaryk University, 2012, p. 119-124. ISBN 978-80-210-5940-5.

Basic 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

• Original language: English
• Type of outcome: Proceedings paper
• Field of Study: 50600 5.6 Political science
• Country of publisher: Czech Republic
• Confidentiality degree: is not subject to a state or trade secret
• 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

Abstract

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: Name: Analýza daňových a účetních postupů při fúzích