Český finanční a účetní časopis 2007(4):30-35 | DOI: 10.18267/j.cfuc.243
Actual Problems Accounting Solution Legal Merger in the Context with Development Harmonization Norms EU
- 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>.
National and cross-border legal merger should have identical ideological substance from the point of view of business law, tax law and accounting regulation. This uniform base should be included in to the harmonisation measure standard and to the national norms also. Resource for accounting solution of national and cross-border legal merger should be IAS/IFRS for business combination and consolidation.
Keywords: Legal merger; Acquisition; Consolidation; Consolidated financial statements; Business combination.
JEL classification: M41
Published: December 1, 2007 Show citation
References
- Dědič, J. - Mařík, M. (1994): Akvizice a oceňování podniku. Praha, VŠE, 1994.
- Dědič, J. - Čech, P. (2004): Obchodní právo po vstupu ČR do EU. Praha, Polygon, 2004.
- IASB (2007): International Financial Reporting Standards (IFRSs). London, IASB, 2007.
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