Return to search

Vykazování goodwillu ve vybraných systémech finančního výkaznictví

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.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:251344
Date January 2016
CreatorsKrátká, Veronika
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

Page generated in 0.0017 seconds