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Affiliation of Goodwill to the Elements of Internal Structure of the Entity
[Příslušnost goodwillu k prvkům vnitřních struktur účetních jednotek]

Author

Listed:
  • Vladimír Zelenka

Abstract

Allocation of goodwill to the elements of internal structure of the entity (either enterprise or group) is necessary for the measurement of impairment of assets and also for various economic analysis for managerial purposes. Appropriate allocation of goodwill is currently very important because of increasing number of entities reporting according to the IFRS or US GAAP that require testing of impairment of goodwill (regardless of the Czech accounting regulation does not deal with this issue). It is appropriate to allocate the goodwill to the higher hierarchical levels of internal structures of the entity. This affiliation of goodwill is based on the information from management accounting among others.

Suggested Citation

  • Vladimír Zelenka, 2006. "Affiliation of Goodwill to the Elements of Internal Structure of the Entity [Příslušnost goodwillu k prvkům vnitřních struktur účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(1), pages 107-117.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:1:id:131:p:107-117
    DOI: 10.18267/j.cfuc.131
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    More about this item

    Keywords

    Goodwill; Internal structure of entity; Impairment of assets; Vnitřní struktura účetní jednotky; Snížení hodnoty aktiv;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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