Ing. Arabela Sarkic

Diplomová práce

Determinants of goodwill impairment

Determinants of goodwill impairment
Anotace:
The accounting for goodwill has been the topic of interest of many scholars and the accounting profession. Due to its nature, it is susceptible to a wide range of interpretations and changes in its recognition and treatment. Even after consolidated accounts of publicly traded companies in the European Union, were required from 2005, to prepare their financial statements according to International Accounting …více
Abstract:
The accounting for goodwill has been the topic of interest of many scholars and the accounting profession. Due to its nature, it is susceptible to a wide range of interpretations and changes in its recognition and treatment. Even after consolidated accounts of publicly traded companies in the European Union, were required from 2005, to prepare their financial statements according to International Accounting …více
 
 
Jazyk práce: angličtina
Datum vytvoření / odevzdání či podání práce: 24. 5. 2021

Obhajoba závěrečné práce

  • Obhajoba proběhla 24. 6. 2021
  • Vedoucí: Ing. Oleksandra Lemeshko
  • Oponent: Ing. Josef Nešleha

Citační záznam

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Instituce archivující a zpřístupňující práci: Masarykova univerzita, Ekonomicko-správní fakulta