Konvergence IFRS a US GAAP v oblasti podnikových kombinací

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F09%3A00139762" target="_blank" >RIV/62156489:43110/09:00139762 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

čeština

Original language name

IFRS and US GAAP convergence in area of Merges and Acquisitions

Original language description

It has been fairly difficult to carry out a comparison of the records on business combinations carried out in the USA and in the European Union because business combinations were reported in different ways. The differences result from the partial dissimilarities of the US GAAP and IFRS reporting systems. This paper focuses on the global harmonisation of accounting reporting in the area of business combinations through M&A. The main objective of this paper is to point out the significant differences in the financial statements of a combining enterprise, which might arise if two different methodological procedures were used to record the business combinations. The theoretical section analyses the main reasons for the harmonisation of the accounting reporting systems in the area of business combinations and the approaches of the two basic global organisations in the area of regulation of accounting reporting.

Czech name

IFRS and US GAAP convergence in area of Merges and Acquisitions

Czech description

It has been fairly difficult to carry out a comparison of the records on business combinations carried out in the USA and in the European Union because business combinations were reported in different ways. The differences result from the partial dissimilarities of the US GAAP and IFRS reporting systems. This paper focuses on the global harmonisation of accounting reporting in the area of business combinations through M&A. The main objective of this paper is to point out the significant differences in the financial statements of a combining enterprise, which might arise if two different methodological procedures were used to record the business combinations. The theoretical section analyses the main reasons for the harmonisation of the accounting reporting systems in the area of business combinations and the approaches of the two basic global organisations in the area of regulation of accounting reporting.

Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

Z - Vyzkumny zamer (s odkazem do CEZ)

Publication year

2009

Confidentiality

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

Name of the periodical

International Journal of Liability and Scientific Enquiry

ISSN

1741-6426

e-ISSN

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Volume of the periodical

2

Issue of the periodical within the volume

3

Country of publishing house

GB - UNITED KINGDOM

Number of pages

16

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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