Zelenka, Vladimír - In: Český finanční a účetní časopis 2008 (2008) 4, pp. 37-43
accounting for business combinations. Measurement of goodwill according to the revised standards differs on principle from … current standards IFRS 3 (2004) and SFAS (2001). Goodwill based on the acquirer’s interest is replaced by the goodwill …