Accounting Methods For Business Combinations And Croatian Practice (CROSBI ID 490519)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Pervan, Ivica
engleski
Accounting Methods For Business Combinations And Croatian Practice
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.
business combinations; purchase method; pooling of interest method; differences in financial statements
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Podaci o prilogu
472-474-x.
2003.
objavljeno
Podaci o matičnoj publikaciji
Reic, Z.
Split: Ekonomski fakultet Sveučilišta u Splitu
Podaci o skupu
5th International Conference on Enterprise in Transition
predavanje
22.05.2003-24.05.2003
Tučepi, Hrvatska; Split, Hrvatska