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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Goodwill under IFRS
 Homolková, Eliška ; Vašek, Libor (advisor) ; Procházka, David (referee)
This diploma thesis was focused on goodwill under IFRS specifically for treatment of goodwill, which arises only in acquisitions, involving the formation of relationships between parents and subsidiaries. The main objective was to approach goodwill and everything associated with it in terms of IFRS, which are generally more common for users of financial statements than US GAAP are. A substantial part of the work was devoted to business combinations that involve the recognition of goodwill. Valuation of non-controlling interests was described more specifically as well as impairment test of goodwill. Final analysis was dedicated to real presented data of goodwill in financial statements of three selected companies. Emphasis was placed on the development of discount rates in the years 2008 to 2011.
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Accounting methods for business combinations
 Jeklová, Karolína ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
The basic aim of the diploma thesis is to cover the issue of accounting for business combinations, especially focus on accounting methods for business combinations -- concretely purchase method, new-entity method and pooling of interests method. The basis of the whole work is to focus on the methods, their historical development, set them in context with IFRS, US GAAP and czech accounting environment and finally to compare the methods.
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