Pervan, Ivica (2003) Goodwill as controversial issue in international financial accounting. In: Globalization and Entrepreneurship: Fears, Challenges and Opportunities, 24-26.4.2003, Pula, Croatia.
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Sažetak
With every new day business is becoming a more global game, causing increased flows of goods and capital. This trend also emphasizes the need for business information, which is significantly based on financial accounting. In such business environment financial accounting should be more harmonized, providing more comparable accounting information to users. Literature suggests that accounting for goodwill is an area with very divergent practices. Through this paper, this assumption is theoretically analyzed comparing the previous and current practices for some countries with the available data. Furthermore, on the basis of some case studies from the US and UK, possible differences in financial statements are viewed through authentic data. The author of the paper has conducted empirical research among some large Croatian corporations and discovered that accounting for goodwill is in accordance with IAS 22. On the basis of the available data, possible future developments in this area of accounting are also presented.
| Tip objekta: | Materijal konferencije ili radionice (Paper) |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Dodatne informacije: | 2/2003 |
| Ključni pojmovi: | International Accounting, Goodwill, Financial Statements Differences, međunarodno računovodstvo, Razlike u financijskom izvještavanju. |
| Teme: | 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo |
| Odjeli: | Odjel za ekonomiju i turizam "Dr. Mijo Mirković" |
| Datum pohrane: | 08 Jan 2013 07:20 |
| Zadnja promjena: | 08 Jan 2013 07:20 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/1866 |
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