Český finanční a účetní časopis 2008(4):37-43 | DOI: 10.18267/j.cfuc.288

Full Goodwill - New Phenomenon in Business Combinations Reporting

Vladimír Zelenka
Doc. Ing. Vladimír Zelenka, Ph.D. - docent; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3, Česká republika; <vzelenka@vse.cz>.

IASB and FASB developed revised standards IFRS 3 (2008) and SFAS 141 (2007) in their joint project relating to the accounting for business combinations. Measurement of goodwill according to the revised standards differs on principle from current standards IFRS 3 (2004) and SFAS (2001). Goodwill based on the acquirer's interest is replaced by the goodwill correspondent both acquirer's interest and non-controlling interest.

Keywords: Goodwill; Full goodwill; Non-controlling interest; IFRS 3; SFAS 141.
JEL classification: M41

Published: December 1, 2008  Show citation

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Zelenka, V. (2008). Full Goodwill - New Phenomenon in Business Combinations Reporting. Czech Financial and Accounting Journal, 2008(4), 37-43. doi: 10.18267/j.cfuc.288
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