COMPANY COMBINATIONS IN THE VIEW OF IAS/IFRS
COMPANY COMBINATIONS IN THE VIEW OF IAS/IFRS

Author(s): Alois Konečný
Subject(s): Business Economy / Management, Evaluation research, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: Company combinations; business combination; International accounting standards; International financial reporting standards; development; goodwill; bargain purchase;
Summary/Abstract: In the paper “Company combination in the view of IAS/IFRS” I will view company combinations from the position of accounting. Firstly the accounting attitude will be shown in the view of historic genesis. Secondly this article will describe for better understanding what exactly should be imagined under the conception of business combinations according to selected international standards and than I will deal with some accounting problem arising by accounting of mergers and acquisitions.

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