Reporting of Goodwill in Mergers & Acquisitions

Název česky Vykazování goodwillu při fúzích a akvizicích
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KŘÍŽOVÁ Zuzana

Rok publikování 2017
Druh Článek ve sborníku
Konference European Financial Systems. Proceedings of the 14th International Scientific Conference
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

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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