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Full Goodwill - New Phenomenon in Business Combinations Reporting
[Nový fenomén vykazování podnikových kombinací - celkový goodwill]

Author

Listed:
  • Vladimír Zelenka

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.

Suggested Citation

  • Vladimír Zelenka, 2008. "Full Goodwill - New Phenomenon in Business Combinations Reporting [Nový fenomén vykazování podnikových kombinací - celkový goodwill]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(4), pages 37-43.
    • Handle: RePEc:prg:jnlcfu:v:2008:y:2008:i:4:id:288:p:37-43
    DOI: 10.18267/j.cfuc.288
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    Citations

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    Cited by:

    1. Tereza Gluzová, 2016. "Disclosure of Subsidiaries with Non-controlling Interest in Accordance with IFRS 12: Case of Materiality," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 64(1), pages 275-281.

    More about this item

    Keywords

    Goodwill; Full goodwill; Non-controlling interest; IFRS 3; SFAS 141; Celkový goodwill; Nekontrolní podíl;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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