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Changes in accounting solutions for transformations of business companies and cooperatives since the beginning of 2012

Vomáčková, Hana - In: European financial and accounting journal : EFAJ 7 (2012) 3/4, pp. 33-62

It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are characterized by an extensive right to choose in terms of...

Persistent link: https://www.econbiz.de/10011460165

Quality of disclosed information with emphasis on goodwill impairment

Boučková, Markéta - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 37-52

by IFRS on the impairment of goodwill. An empirical approach consisted of analysing consolidated financial statements of …This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit …

Persistent link: https://www.econbiz.de/10011527011

Historical costs versus fair value measurement in financial accounting

Dvořáková, Dana - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 6-18

initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value …

Persistent link: https://www.econbiz.de/10011459498

Fair value accounting and measurement through FASB's developments

Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 40-63

Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led...

Persistent link: https://www.econbiz.de/10011459506

Fair value measurement in financial reporting

Dvořáková, Dana - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 60-75

of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The … objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs. The aim of this paper is to offer a …

Persistent link: https://www.econbiz.de/10011459957

Transition from US GAAP to IFRS : analysis of impact on income tax administration in USA

Roe, Jana - In: European financial and accounting journal : EFAJ 9 (2014) 4, pp. 86-109

When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by … financial statements, including the Tax Administration, IRS. Since 2009, taxpayers in the U.S. are allowed to use IFRS as a … GAAP to IFRS, outlining activities such as education of field agents, technical analysis of the potential impact of changes …

Persistent link: https://www.econbiz.de/10011470701

The Hicks' concept of income and its relevancy for accounting purposes

Procházka, David - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 37-60

The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilization, this concept still finds its place in the area of managerial accounting and capital...

Persistent link: https://www.econbiz.de/10011459425

New aspects in European accounting regulation of micro-entities

Žárová, Marcela - In: European financial and accounting journal : EFAJ 7 (2012) 3/4, pp. 7-9

Persistent link: https://www.econbiz.de/10011460162

Measurement bases for acquisitions and mergers in financial accounting and in commercial law

Vomáčková, Hana - In: European financial and accounting journal : EFAJ 6 (2011) 3, pp. 21-37

In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new measurement of assets, liabilities and net assets with an...

Persistent link: https://www.econbiz.de/10011460042

Accounting interpretation of cross-border mergers in the Czech Republic based on Czech accounting standards

Skálová, Jana; Podškubka, Tomáš - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 19-39

The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to the most important legal requirements imposed on merger projects and the net assets valuations....

Persistent link: https://www.econbiz.de/10011459500