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Pregled bibliografske jedinice broj: 117765

Accounting Methods For Business Combinations And Croatian Practice


Pervan, Ivica
Accounting Methods For Business Combinations And Croatian Practice // Proccedings of 5 th International Conference on Enterprise in Transition / Reic, Z. (ur.).
Split: Faculty of Economics Split, 2003. str. 472-474 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Accounting Methods For Business Combinations And Croatian Practice

Autori
Pervan, Ivica

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proccedings of 5 th International Conference on Enterprise in Transition / Reic, Z. - Split : Faculty of Economics Split, 2003, 472-474

Skup
5th International Conference on Enterprise in Transition

Mjesto i datum
Tučepi, Hrvatska, 22-24.05.2003

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
business combinations; purchase method; pooling of interest method; differences in financial statements

Sažetak
Accounting for business combinations represents a very important issue in financial accounting and reporting. The reason for that standpoint is the existence of two methods for accounting of business combinations and their differences. In order to compare purchase and pooling methods, both are firstly analysed theoretically according to the accounting standards of countries with developed practice, like USA, United Kingdom, Canada, Australia, etc. Furthermore, methods for business combinations are analysed according to the IASs, which are currently used in 78 countries including Croatia. Finally, application of the previously mentioned methods and expert opinion on their differences is empirically tested on the sample of some large Croatian companies.

Izvorni jezik
Engleski



POVEZANOST RADA


Profili:

Avatar Url Ivica Pervan (autor)

Citiraj ovu publikaciju

Pervan, Ivica
Accounting Methods For Business Combinations And Croatian Practice // Proccedings of 5 th International Conference on Enterprise in Transition / Reic, Z. (ur.).
Split: Faculty of Economics Split, 2003. str. 472-474 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Pervan, I. (2003) Accounting Methods For Business Combinations And Croatian Practice. U: Reic, Z. (ur.)Proccedings of 5 th International Conference on Enterprise in Transition.
@article{article, author = {Pervan, I.}, editor = {Reic, Z.}, year = {2003}, pages = {472-474}, keywords = {business combinations, purchase method, pooling of interest method, differences in financial statements}, title = {Accounting Methods For Business Combinations And Croatian Practice}, keyword = {business combinations, purchase method, pooling of interest method, differences in financial statements}, publisher = {Faculty of Economics Split}, publisherplace = {Tu\v{c}epi, Hrvatska} }