Konvergence IFRS a US GAAP v oblasti akvizicí

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00130781" target="_blank" >RIV/62156489:43110/08:00130781 - 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

IFRS and US GAAP convergence in area of Merges and Acquisitions

Popis výsledku v původním jazyce

Up to now, 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. In 2001, the International Accounting Standards Board (IASB) launched the "Business Combinations" project, which aimed to increase the quality of financial statements in this area and to ensure international harmonization The Business Combinations project, as a part of the joint IASB and FASB Convergence 2002 project, aims to ensure complete compatibility of the existing US GAAP and IFRS as well as to coordinate the working programmes for creating new and amending existing standards for the future. 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 signi

Název v anglickém jazyce

IFRS and US GAAP convergence in area of Merges and Acquisitions

Popis výsledku anglicky

Up to now, 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. In 2001, the International Accounting Standards Board (IASB) launched the "Business Combinations" project, which aimed to increase the quality of financial statements in this area and to ensure international harmonization The Business Combinations project, as a part of the joint IASB and FASB Convergence 2002 project, aims to ensure complete compatibility of the existing US GAAP and IFRS as well as to coordinate the working programmes for creating new and amending existing standards for the future. 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 signi

Druh

C - Kapitola v odborné knize

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2008

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

The Dynamics of Trade

ISBN

87-991385-6-5

Počet stran výsledku

17

Strana od-do

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Počet stran knihy

467

Název nakladatele

IAITL

Místo vydání

Praha

Kód UT WoS kapitoly

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