The graduation thesis is targeted at the issue of accounting methods for business combinations. The main goal of the thesis is to describe and compare tree basic accounting methods for business combinations -- purchase method, pooling of interests method and new entity method, especially in terms of the International Financial Reporting Standards and the U.S. Generally Accepted Accounting Principles. Essential part of the thesis is dedicated to the historical development of harmonization of business combination accounting. Changes in calculation of goodwill are also included.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:73468 |
| Date | January 2010 |
| Creators | Hlaváčová, Jana |
| Contributors | Zelenka, Vladimír, Zelenková, Marie |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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