The fundamentals of accounting for business combinations
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F13%3A00069508" target="_blank" >RIV/00216224:14560/13:00069508 - isvavai.cz</a>
Result on the web
<a href="https://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=4&SID=R2shAdBuPvMX1brJfKY&page=1&doc=2" target="_blank" >https://apps.webofknowledge.com/full_record.do?product=WOS&search_mode=GeneralSearch&qid=4&SID=R2shAdBuPvMX1brJfKY&page=1&doc=2</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The fundamentals of accounting for business combinations
Original language description
Currently international accounting for business combinations is considered to be the one of the predominant features of the 21st century economy. In response to such current challenges the aim of the paper consists in an attempt to introduce the fundamentals of US GAAP and IAS/IFRS accounting for business combinations and perform their qualitative comparison. The applied methodology is based on multidisciplinary approach designed for accounting for business combinations. The conducted research indicatesthat for today the accounting amounts reported under US GAAP and IAS/IFRS in context of accounting for business combinations are considered to be highly relevant and comparable.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
EUROPEAN FINANCIAL SYSTEMS 2013: PROCEEDINGS OF THE 10TH INTERNATIONAL SCIENTIFIC CONFERENCE
ISBN
9788021062948
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
189-195
Publisher name
MASARYKOVA UNIV
Place of publication
BRNO
Event location
Telc, CZECH REPUBLIC
Event date
Jun 10, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000324654400027