Full Goodwill - New Phenomenon in Business Combinations Reporting

Nový fenomén vykazování podnikových kombinací - celkový goodwill

Vladimír Zelenka

Český finanční a účetní časopis, 2008, vol. 2008, issue 4, 37-43

Abstract: 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 current standards IFRS 3 (2004) and SFAS (2001). Goodwill based on the acquirer's interest is replaced by the goodwill correspondent both acquirer's interest and non-controlling interest.

Keywords: Goodwill; Full goodwill; Non-controlling interest; IFRS 3; SFAS 141; Celkový goodwill; Nekontrolní podíl (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: View citations in EconPapers (1)

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DOI: 10.18267/j.cfuc.288

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