Full Goodwill – New Phenomenon in Business Combinations Reporting

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.

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Year of publication:	2008
Authors:	Zelenka, Vladimír
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2008.2008, 4, p. 37-43
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	Goodwill \| Full goodwill \| Celkový goodwill \| IFRS 3 \| Non-controlling interest \| SFAS 141 \| Nekontrolní podíl

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Extent:	text/html
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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