Reporting of Goodwill in Mergers and Acquisitions
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00074076" target="_blank" >RIV/00216224:14560/14:00074076 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.5593/sgemsocial2014/B22/S6.079" target="_blank" >http://dx.doi.org/10.5593/sgemsocial2014/B22/S6.079</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5593/sgemsocial2014/B22/S6.079" target="_blank" >10.5593/sgemsocial2014/B22/S6.079</a>
Alternative languages
Result language
angličtina
Original language name
Reporting of Goodwill in Mergers and 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
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
—
Result continuities
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)<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
SGEM Conference on Political Sciences, Law, Finance, Economics & Tourism
ISBN
9786197105261
ISSN
2367-5659
e-ISSN
—
Number of pages
7
Pages from-to
623-629
Publisher name
STEF92 Technology Ltd., Sofia, Bulgaria
Place of publication
Sofia (Bulgaria)
Event location
Albena
Event date
Jan 1, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—