Reporting of Goodwill in Mergers & Acquisitions



Year of publication 2017
Type Article in Proceedings
Conference European Financial Systems. Proceedings of the 14th International Scientific Conference
MU Faculty or unit

Faculty of Economics and Administration

Field Management and administrative
Keywords goodwill; intangible assets; mergers and acquisitions; reporting
Description 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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