International Financial Reporting Standard IFRS 3 Business Combinations settles the rules of identifying, measuring, accounting and reporting for the business combinations. It decides, what is, or is not, a business combination, and explains different types of it. It asks an acquirer to use the acquisition method for accounting for the business combination at the date of acquisition. Especially to correctly recognize all the assets and liabilities acquired in the business combinations, to measure them at their fair value at the date of acquisition, to measure goodwill, and to report the information on business combination required in his financial statements. This thesis deals with the most important aspects of the business combinations, especially mergers. It explains also the most significant differences of the standard IFRS 3 Business combinations compared to the previous vision, and to some national legal regulations, and mentions also the probable development of the international accounting in the future. An attention is given also to the cross-border acquisitions. In its practical part, the thesis focuses to evaluation of fulfilling the requirements to disclose information on business combination in practice.

Die vorliegende Dissertationsschrift umfasst die bilanzielle Behandlung des Goodwills nach internationalen Rechnungslegungsstandards. Dabei werden akademische und praxisnahe Fragestellungen berücksichtigt. Der Grundlagenteil illustriert vorhandene Ermessensspielräume für die Bilanzierenden im Rahmen der Ermittlung beizulegender Zeitwerte und Werthaltigkeitsprüfungen. Weiterführend werden zur Goodwill-Bilanzierung bestehende Lücken in den Rechnungslegungsstandards bzw. im einschlägigen Schrifttum identifiziert und diskutiert. Im Ergebnis soll die Dissertation einen Beitrag zur kritischen Würdigung ausgewählter Aspekte der Goodwill-Bilanzierung auf Basis der internationalen Rechnungslegungsstandards leisten und gezielt Lösungsvorschläge und Verbesserungsmöglichkeiten aufzeigen.:I Goodwill-Bilanzierung nach internationalen Rechnungslegungsstandards – Gesamtdarstellung der kumulativen Dissertation 1. Übergeordneter Forschungszusammenhang 2. Übersicht der Manuskripte und Ergebnisse der Dissertation II Fair Value Accounting – The Case of Europe Communication AG 1. Manuskript – the case 2. Case learning objectives and implementation guidance 3. Teaching notes III Bleak Weather for Sun-Shine AG – A Case Study of Impairment of Assets 1. Manuskript – the case 2. Case learning objectives and implementation guidance 3. Teaching notes IV Plausibilisierungsmöglichkeiten einer Kaufpreisallokation nach IFRS § - Theoretische Grundlagen und Fallbeispiel 1. Problemstellung 2. Methoden zur Plausibilisierung der Bilanzierung von Unternehmenserwerben nach IFRS 3 3. Fallbeispiel 4. Zusammenfassung und kritische Würdigung V 10 Years Impairment-only Approach – Stakeholders‘ Perceptions and Research Findings 1. Introduction 2. Institutional background 3. Stakeholders’ perceptions of the impairment-only approach 4. Researchers’ findings regarding goodwill impairment 5. Discussion and avenues for future development 6. Conclusion VI Impairment of Goodwill and Deferred Taxes under IFRS 1. Introduction 2. Goodwill impairment as a consequence of DTL 3. Conceptual discussion and presentation 4. Proposals to alleviate the effects of DTL 5. Conclusions

The thesis is focused on the process and progress of business combinations under both IFRS and in accordance with Czech legislation. The first part describes the history of the business combination, their origin, development, and gradual changes from the past to the present. The following part focuses on the process and the types of transactions with companies under Czech legislation. The last chapter is focused on the differences and form IFRS and Czech legislation.

El objetivo de la presente tesis es determinar la incidencia en la evaluación del impacto financiero que la aplicación de la NIIF 3 Combinación de Negocios tiene en las empresas de venta minoritaria de productos farmacéuticos y artículos de tocador, en Lima, año 2018. Para la investigación se han considerado las directrices dadas por la norma NIIF 3 como, su objetivo y alcance, el reconocimiento y medición de cuentas; además de, la información que se debe revelar en los estados financieros y que permite hacer el cálculo adecuado de los indicadores financieros que proporcione información sobre el impacto o trascendencia que la norma ha tenido en la realidad o situación financiera de la entidad que ha pasado por una transacción de combinación de negocios. La investigación está dividida en cinco capítulos; el Capítulo I corresponde al Marco Teórico relacionado a las variables planteadas y su relación con el sector objeto de estudio por medio de la recopilación de datos, definiciones y opiniones dadas por expertos y/o fuentes directas acerca de la NIIF 3 - variable independiente -; además, del Impacto Financiero - variable dependiente – y, su relación con los estados financieros e indicadores financieros en el sector comercio interno de la Clase CIIU 4772 – “Venta al por menor de productos farmacéuticos y medicinales, cosméticos y artículos de tocador en almacenes especializados”; en el Capítulo II Plan de Investigación se elabora el planteamiento del problema, los objetivos del trabajo y las hipótesis a verificar; para el Capítulo III se plantea la Metodología de Investigación por medio del desarrollo del diseño de la experimentación desde el establecimiento de la población y muestra hasta la delimitación del método adecuado para el estudio de las variables; en el Capítulo IV se lleva a cabo la aplicación del método mixto cuantitativo y cualitativo por medio de las entrevistas y encuestas y la recopilación de las respuestas brindadas que ayudarán a corroborar las hipótesis planteadas así como, la presentación del caso práctico; el capítulo V Análisis de Resultados en donde se efectúa el análisis de los instrumentos y del caso presentado por medio de pruebas estadísticas. Finalmente, se emiten las conclusiones basadas en los resultados estadísticos obtenidos. / The objective of this thesis is to determine the consequence on the evaluation of the financial impact that the application of IFRS 3 Business Combination has on retail companies of pharmaceutical products and toiletries, in Lima, 2018. For the investigation, the guidelines given by IFRS 3 have been considered, such as its objective and scope, the recognition and measurement of accounts; in addition to, the information that must be disclosed in the financial statements and that allows the adequate calculation of financial indicators to provide information on the impact or significance that the rule has had on the reality or financial situation of the entity that has passed through a business combination. The research is divided into five chapters; Chapter I about the Theoretical Framework related to the variables proposed and their relationship with the sector under study through the collection of data, definitions and opinions given by experts and / or direct sources about IFRS 3 - independent variable -; in addition, of the Financial Impact - dependent variable – and, its relation with the financial statements and financial indicators in the internal trade sector of the ISIC Class 4772 – “Retail sale of pharmaceutical and medicinal products, cosmetics and toiletries in specialized stores”; Chapter II Research Plan elaborates the problem statement, the objectives of the work and the hypotheses to verify; Chapter III presents the Research Methodology through the development of the design of the experimentation from the establishment of the population and shows until the definition of the appropriate method for the study of the variables; Chapter IV carries out the application of the mixed quantitative and qualitative method through interviews and surveys and the compilation of the answers provided that will help to corroborate the hypotheses raised as well as the presentation of the practical case; Chapter V Analysis of Results in which the analysis of the instruments and the case presented by means of statistical tests is carried out. Finally, conclusions based on the statistical results obtained. / Tesis