Changes in Reporting of Goodwill in Mergers & Acquisitions

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F12%3A00065931" target="_blank" >RIV/00216224:14560/12:00065931 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Changes in Reporting of Goodwill in Mergers & Acquisitions

Original language description

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 recognitionand reporting. The result is to recommend more broadly voluntary disclosure in the reported financial statements of companies.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

<a href="/en/project/GAP403%2F11%2F0447" target="_blank" >GAP403/11/0447: Analysis of tax and accounting procedures in mergers</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2012

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

European Financial Systems 2012

ISBN

9788021059405

ISSN

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e-ISSN

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Number of pages

6

Pages from-to

119-124

Publisher name

Masaryk University

Place of publication

Brno

Event location

Brno

Event date

Jan 1, 2012

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

000316422800021