DISCLOSURE OF INTANGIBLES IN MERGERS & ACQUISITIONS
| Název česky | Vykazování nehmotnýchh aktiv ve fúzích a akvizicích |
|---|---|
| Autoři | |
| Rok publikování | 2012 |
| Druh | Článek ve sborníku |
| Konference | Carpathian Logistics Congress |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Řízení, správa a administrativa |
| Klíčová slova | disclosure, intangible sassets, goodwill |
| Popis | This article analyses in more depth what can be done in analysing goodwill. Goodwill as a important part of intangible assets has been more and more interesting not only for researchers but mainly for company managers and owners. This article deals with differences in accouting treatments and reporting in financial statements pursuant to the IFRS in comparison to the US GAAP and the Czech accounting legislation. The rewiew also lists current trends, terms and definitions used in dealing with term goodwill in publications on intangible assets and mergers and acquisitionsl. This article is based on analysis and comparisons of relevant literature resources, mainly articles and conference papers, but also legislative acts and monographs. |
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