An Empirical Examination of Accounting Comparability: Goodwill Recognition and Disclosure in Selected Central European Countries
Over the last few decades, there have been unusually frequent changes in the required accounting rules and methods for measuring and reporting positive and negative goodwill of business entities and capital groups. We suggest that the lack of consistent accounting regulations among Central Eastern E...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Mendel University Press
2019-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/67/5/1309/ |