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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

INTCESS14 - International Conference on Education and Social Sciences Abstracts & Proceedings

ISBN

9786056445309

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

447-456

Název nakladatele

International Organization Center of Academic Research

Místo vydání

Istanbul, Turecko

Místo konání akce

Istanbul, Turecko

Datum konání akce

3. 2. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000349913300046