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Účetní metody pro vykazování podnikových kombinací / Accounting methods for business combinations

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.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:73468
Date January 2010
CreatorsHlaváčová, Jana
ContributorsZelenka, Vladimír, Zelenková, Marie
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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