Informace o publikaci
Reporting of Goodwill in Mergers & Acquisitions
| Název česky | Vykazování goodwillu při fúzích a akvizicích |
|---|---|
| Autoři | |
| Rok publikování | 2017 |
| Druh | Článek ve sborníku |
| Konference | European Financial Systems. Proceedings of the 14th International Scientific Conference |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Řízení, správa a administrativa |
| Klíčová slova | goodwill; intangible assets; mergers and acquisitions; reporting |
| Popis | n the new economy, intangible assets have become the main value creators for a large number of companies and economic sector . Recent growth of the service sector and of the information technology-related bu siness, along with the dramatic increase in the number and size of mergers and acqu isitions, has made accounting for intangible assets very significant, especially in t he field of reporting of goodwill. Comparative analysis is focused on the differences between IFRS, US GAAP accounting procedures and Czech accounting legislation. Main a reas of analysis and synthesis are the identification of mehods for goodwill recognition a nd reporting. The result is to recommend more broadly voluntary disclosure in the reported financial statements of companies. |
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