Reporting of Goodwill in Mergers & Acquisitions
Reporting of Goodwill in Mergers & Acquisitions

Author(s): Zuzana Křížová
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: goodwill; intangible assets; mergers and acquisitions; reporting;
Summary/Abstract: In the new economy, intangible assets have become the main value creators for a large number of companies and economic sector. Recent growth of the service sector and of the information technology-related business, along with the dramatic increase in the number and size of mergers and acquisitions, has made accounting for intangible assets very significant, especially in the field of reporting of goodwill. Comparative analysis is focused on the differences between IFRS, US GAAP accounting procedures and Czech accounting legislation. Main areas of analysis and synthesis are the identification of mehods for goodwill recognition and reporting. The result is to recommend more broadly voluntary disclosure in the reported financial statements of companies. Data disclosed and published on a voluntary basis are.

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