Fair view of goodwill accounting in national and international context: Evidence from the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00075024" target="_blank" >RIV/00216224:14560/14:00075024 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Fair view of goodwill accounting in national and international context: Evidence from the Czech Republic
Original language description
The aim of the article ?Fair view of goodwill in national and international context: Evidence from the Czech Republic? is analysis of the accounting concept ?goodwill? and of related accounting procedures from the view of three selected accounting systems ? with regard to fair view in accounting. In this paper there will be firstly analyzed accounting techniques related to goodwill used in International Financial Reporting Standards, in Generally Accepted Accounting Standards of the United States of America and in the Czech accounting legislation in light of fulfillment of economic phenomena?s fair view in accounting. Secondly, the paper aims at the assessment of harmonization between these sets of standards too. The paper is divided into two main parts ? the first is comparing US GAAP with IAS/IFRS and it begins with definition of goodwill.
Czech name
—
Czech description
—

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
INTCESS14 - International Conference on Education and Social Sciences Abstracts & Proceedings
ISBN
9786056445309
ISSN
—
e-ISSN
—
Number of pages
10
Pages from-to
447-456
Publisher name
International Organization Center of Academic Research
Place of publication
Istanbul, Turecko
Event location
Istanbul, Turecko
Event date
Feb 3, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000349913300046

Similar results(10)