Český finanční a účetní časopis 2006(4):56-76 | DOI: 10.18267/j.cfuc.195

Financial Statements, Capital Transactions Cases and Business Combination

Hana Vomáčková
Prof. Ing. Hana Vomáčková, CSc. - profesorka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <vomackov@vse.cz>.

The Czech accounting norms are definitions of regular financial statements, irregular financial statements and interim financial statements. For requirements irregular accounting information practice life need information in type financial statements in another situations. These situations are not introduced in the norm and using these financial statements is disagreement with Accounting Low. This fact can have serious consequence in case which the agreements and the write-ups are referring to illegal financial statements and another. Result for this problem can be in exchange conception interim financial statements, so in according with the example included in IAS - 34 Interim report, that is periodical out of ordinary financial statements for example quarterly.

Keywords: GAAP; Going concern; Time periods assumption; Financial statements; Periods financial statements; Interim financial report; Equity acquisitions; Net assets acquisitions; Mergers; Purchase of enterprises; Fair value; Cost of purchase; Cost of Acquisition; Goodwill; Valuation differential.
JEL classification: G30

Published: December 1, 2006  Show citation

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Vomáčková, H. (2006). Financial Statements, Capital Transactions Cases and Business Combination. Czech Financial and Accounting Journal, 2006(4), 56-76. doi: 10.18267/j.cfuc.195
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    References

    1. IASB (2006): Mezinárodní standardy účetního výkaznictví (IFRS) včetně Mezinárodních účetních standardů (IAS) a Interpretací k 1.1.2006 Dodatek k IFRS 2005 - změny roku 2006. Praha, Svaz účetních. 2006.
    2. Mařík, M. (2004): Oceňování podniku pro fúze a akvizice - chyby a problémy. In Přeměny společností s důrazem na přeshraniční fúze. Praha, Eurolex Bohemia, 2004.
    3. Vomáčková, H. (2006): Problematika účetnictví fúzí v ČR. Účetnictví, 2006, roč. 41, č.7, s. 32-39. Go to original source...

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