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REPORTING OF GOODWILL IN MERGERS & ACQUISITIONS
Abstract
Recent growth of the service sector and of the information technology- related business, along with the dramatic increase in the number and size of mergers and acquisitions, has made accounting for intangible assets very significant, especially in the field of reporting of goodwill. Comparative analysis is focused on the differences between IFRS, US GAAP accounting procedures and Czech accounting legislation. Main areas of analysis and synthesis are the identification of methods for goodwill recognition and reporting. The result is to recommend more broadly voluntary disclosure in the reported financial statements of companies. The paper contains results of project of Grant Agency CR No. 403/11/0447 The Analysis of Taxation and Accounting Procedures during Mergers. The project solution, which will be conducted in 2011–2013, was entrusted to the team of the Department of Finance, Faculty of Economics and Administration, Masaryk University in Brno.
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