IFRS and US GAAP convergence in the area of business combination

IFRS and US GAAP convergence in the area of business combination

The IASB project "Business Combinations" started in 2001. The increase of financial statements quality and international harmonization of business combinations recording were main objectives of this project. The project was divided into two phases. IFRS 3 (2004) Business Combinations"...

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Bibliographic Details
Main Authors: Hana Bohušová, Patrik Svoboda
Format: Article
Language:English
Published: Mendel University Press 2008-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
business combination
purchase method
fair value
goodwill
Online Access:https://acta.mendelu.cz/56/6/0013/

Internet

https://acta.mendelu.cz/56/6/0013/

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