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Typology of Concepts of Consolidated Financial Statements
Zelenka, Vladimír - In: Český finanční a účetní časopis 2012 (2012) 1, pp. 52-63
of subsidiary at the date of acquisition. Current IFRS (IFRS 3, IAS 27 and IFRS 10) are based on economic entity concept …
Persistent link: https://www.econbiz.de/10011194725
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Equity during Transformations of Businesses and its Accounting Entry
Skálová, Jana - In: Český finanční a účetní časopis 2012 (2012) 1, pp. 6-19
Equity of a limited liability company or a joint stock company is mainly composed of contributions of shareholders, retained earnings or funds from revaluation of assets at fair value. The revaluation of assets and liabilities at fair value is substantial if the company has carried out a merger...
Persistent link: https://www.econbiz.de/10011194596
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Revaluation in Czech Financial Accounting and Legal Merger
Vomáčková, Hana - In: Český finanční a účetní časopis 2009 (2009) 3, pp. 49-56
Czech standards for accounting solution conversions entities would have had restrict inconsistency actual regulation that the leads to uncontrolled right election, especially on base Czech accounting standards. Have had would more revere presumption perfection matter – fact content before law...
Persistent link: https://www.econbiz.de/10011194611
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Full Goodwill – New Phenomenon in Business Combinations Reporting
Zelenka, Vladimír - In: Český finanční a účetní časopis 2008 (2008) 4, pp. 37-43
current standards IFRS 3 (2004) and SFAS (2001). Goodwill based on the acquirer’s interest is replaced by the goodwill …IASB and FASB developed revised standards IFRS 3 (2008) and SFAS 141 (2007) in their joint project relating to the … accounting for business combinations. Measurement of goodwill according to the revised standards differs on principle from …
Persistent link: https://www.econbiz.de/10011194620
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Conceptual Changes in Accounting for Business Combination
Pelák, Jiří - In: Český finanční a účetní časopis 2008 (2008) 2, pp. 62-72
This article deals with changes and trends brought by IFRS 3 (revised 2008). However, the aim is not to describe all … measurement of goodwill and resulting impacts which are rather complex in case of business combinations achieved in stages. …
Persistent link: https://www.econbiz.de/10011194648
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Impact of Accounting Methods on Judgement of Analysts – Inspiration by the Hopkins, Houston and Peters Paper ‘Purchase, Pooling, and Equity Analysts’ Valuation Judgement’
Zelenka, Vladimír - In: Český finanční a účetní časopis 2007 (2007) 4, pp. 62-66
The main topic of the paper is an experiment described by Hopkins, Houston and Peters published in Accounting Review in 2000. Their study concerned on impact of accounting method on judgement of analysts in case of accounting method selection for the business combination reporting. This...
Persistent link: https://www.econbiz.de/10011194665
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Full Goodwill Based on the Cost of Acquisition vs. Full Goodwill Based on Value of Acquired Entity
Zelenka, Vladimír - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 131-141
approach according to IFRS 3 and SFAS 141(R) represents hybrid way to measure goodwill. …Goodwill was recognized to the extent of acquirer’s interest for several decades. It was measured as difference between …. Consequently recognized goodwill does not represent total goodwill that includes also the part of goodwill corresponding to the …
Persistent link: https://www.econbiz.de/10011194840
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General conception accounting for legal merger
Vomáčková, Hana - In: Český finanční a účetní časopis 2006 (2006) 2, pp. 95-115
The consensus in the merges idea conceptions is necessary to increase fairness (trustiness) and comparability of accounting information about business combinations. In the first case of merging independent companies and their accounting entities we can suppose, that the basic idea of merge is...
Persistent link: https://www.econbiz.de/10011194929
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Mergers in Slovak – Tax and Accounting Treatment
Skálová, Jana - In: Český finanční a účetní časopis 2014 (2014) 2, pp. 119-130
implications of mergers in the Slovak Republic. Attention is paid to the differences in approach to the reporting of goodwill and …
Persistent link: https://www.econbiz.de/10011194941
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Accounting for Mergers and its Contemporary Problems in the Czech Republic
Vomáčková, Hana - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 16-31
Despite of harmonisation processes throughout EU directives conceptual legal and accounting differences of national solutions for mergers could be very important. There shall be stated certain discrepancies in following areas: · date of acquisition versus effective date; · revaluation issues of...
Persistent link: https://www.econbiz.de/10011194981