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The reporting of goodwill in national and international context: Evidence from the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00087952" target="_blank" >RIV/00216224:14560/16:00087952 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The reporting of goodwill in national and international context: Evidence from the Czech Republic

  • Original language description

    Goodwill as an important part of intangible assets has been more and more interesting not only for researchers but mainly for managers of corporation and its owners. This article deals with differences in accounting treatment and reporting in financial statement pursuant for the International Financial Reporting Standards in comparison to the United States Generally Accepted Accounting Principles and Czech accounting legislation. Our research had shown that there are intangible assets which do not meet the recognition criteria stipulated in Financial Accounting Standard 142 and International Financial Reporting Standard 3(R). However, if there are such assets in the corporation, then should be allocated into goodwill. The greatest differences were identified in comparison supranational legislation reporting of goodwill with the Czech accounting standards. This leads to a different presentation of the financial position and performance of the corporation that affect management decisions and investors.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

  • 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)

Others

  • Publication year

    2016

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    WSEAS TRANSACTIONS on BUSINESS and ECONOMICS

  • ISSN

    2224-2899

  • e-ISSN

  • Volume of the periodical

    13

  • Issue of the periodical within the volume

    2016

  • Country of publishing house

    CZ - CZECH REPUBLIC

  • Number of pages

    9

  • Pages from-to

    260-268

  • UT code for WoS article

  • EID of the result in the Scopus database