Reporting of Goodwill in Mergers and Acquisitions

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Year of publication 2014
Type Article in Proceedings
Conference SGEM Conference on Political Sciences, Law, Finance, Economics & Tourism
MU Faculty or unit

Faculty of Economics and Administration

Field Management and administrative
Keywords goodwill; intangible assets; mergers and acqusitions; reporting
Description Recent growth of the service sector and of the information technology- related business, along with the dramatic increase in the number and size of mergers and acquisitions, has made accounting for intangible assets very significant, especially in the field of reporting of goodwill. Comparative analysis is focused on the differences between IFRS, US GAAP accounting procedures and Czech accounting legislation. Main areas of analysis and synthesis are the identification of mehods for goodwill recognition and reporting. The result is to recommend more broadly voluntary disclosure in the reported financial statements of companies.
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