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%3A00139767" target="_blank" >RIV/62156489:43110/09:00139767 - 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

The IASB project "Business Combinations" started in 2001. The increase of financial statements quality and international harmonization of business combinations recording were main objectives of this project. The project was divided into two phases. IFRS3 (2004) Business Combinations" which replaced former IAS 22 was the result of the first phase. Partial harmonization of recording and financial reporting of business combination in Europe and in the USA was the main objective of IFRS 3 (2004). IFRS 3 (2004) is based on SFAS 141 (2001). SFAS 141 (2001) was developed in 2001 and replaced APB (Accounting Principles Board) Opinion No. 16 Business Combinations and SFAS 38. There is the pooling interest method forbidden and only the purchase method is allowed for all kinds of business combinations. Based on the comparison of both methodical approaches to business combinations are demonstrated reasons for refusing of pooling interest method. The second phase is aimed at purchase method applic

Czech name

IFRS and US GAAP convergence in area of Merges and Acquisitions

Czech description

The IASB project "Business Combinations" started in 2001. The increase of financial statements quality and international harmonization of business combinations recording were main objectives of this project. The project was divided into two phases. IFRS3 (2004) Business Combinations" which replaced former IAS 22 was the result of the first phase. Partial harmonization of recording and financial reporting of business combination in Europe and in the USA was the main objective of IFRS 3 (2004). IFRS 3 (2004) is based on SFAS 141 (2001). SFAS 141 (2001) was developed in 2001 and replaced APB (Accounting Principles Board) Opinion No. 16 Business Combinations and SFAS 38. There is the pooling interest method forbidden and only the purchase method is allowed for all kinds of business combinations. Based on the comparison of both methodical approaches to business combinations are demonstrated reasons for refusing of pooling interest method. The second phase is aimed at purchase method applic

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

Ekonomika ir vadyba

ISSN

1822-6515

e-ISSN

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Volume of the periodical

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Issue of the periodical within the volume

1

Country of publishing house

LT - LITHUANIA

Number of pages

9

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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