Naslov
Goodwill as Controversial Issue in International Financial Accounting

Autori
Pervan, Ivica

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

Izvornik
Proceedings of 2nd International Conference on Globalization and Enterprenership: Fears, Challenges and Opportunities / Krbec, D. - Pula : Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2003, 432-441

Skup
2nd International Conference on Globalization and Enterprenership: Fears, Challenges and Opportunities

Mjesto i datum
Pula, Hrvatska, 24.04.2003. - 26.04.2003

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
International Accounting; Goodwill; Financial Statements Differences

Sažetak
In modern business environment financial accounting should be more harmonized, providing more comparable accounting information to users. Literature suggests that accounting for goodwill is area with very divergent practices. Trough this paper mentioned assumption is theoretically analyzed comparing the previous and current practices for some countries with available data. Furthermore, on the basis of some case studies from the US and UK possible differences in financial statements are viewed trough authentic data. 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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA