Conceptual Changes in Accounting for Business Combination

Koncepční změny v účetnictví podnikových kombinací

Jiří Pelák

Český finanční a účetní časopis, 2008, vol. 2008, issue 2, 62-72

Abstract: This article deals with changes and trends brought by IFRS 3 (revised 2008). However, the aim is not to describe all changes in their detail, rather the objective is to explain what is behind the changes and how to interpret new provisions in light of the evolution of accounting for business combinations. The major changes are illustrated by examples related to measurement of goodwill and resulting impacts which are rather complex in case of business combinations achieved in stages.

Keywords: Purchase method; Acquisition method; Goodwill; Business combinations; IFRS 3; Metoda koupě; Metoda akvizice; Podnikové kombinace (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.271.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.271.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2008:y:2008:i:2:id:271:p:62-72

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.271

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().