Reporting of goodwill in selected systems of financial reporting. Diploma thesis. Brno, 2016. The thesis is focused on the recognition, reporting and measurements after the recognition of goodwill within the Czech accounting legislation, International Financial Reporting Standards, US Generally Accepted Accounting Principles and the British Accepted Accounting Principles. The work is divided into two parts. The theoretical part describes the particular areas within these financial reporting systems. The second part focuses on the practical application of knowledge identified in the theoretical part. According to analyzed standards dealing with reporting of goodwill are the areas compared, evaluated and the differences are defined.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:251344 |
| Date | January 2016 |
| Creators | Krátká, Veronika |
| 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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