Pregled bibliografske jedinice broj: 117765
Accounting Methods For Business Combinations And Croatian Practice
Accounting Methods For Business Combinations And Croatian Practice // Proccedings of 5 th International Conference on Enterprise in Transition / Reic, Z. (ur.).
Split: Ekonomski fakultet Sveučilišta u Splitu, 2003. str. 472-474 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
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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 : Ekonomski fakultet Sveučilišta u Splitu, 2003, 472-474
Skup
5th International Conference on Enterprise in Transition
Mjesto i datum
Tučepi, Hrvatska, 22.05.2003. - 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
