Český finanční a účetní časopis 2010(4):101-107 | DOI: 10.18267/j.cfuc.91
Valuation Prospective of Merger Accounting of Deferred Tax
- Ing. Jiří Pelák, Ph.D. - odborný asistent; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3, Česká republika; <pelak@vse.cz>.
This article deals with the meaning and technicalities of merger (both cross-country and local) accounting of deferred tax. It describes important relationships between valuation prepared by an expert and the way the valuation is used for measuring purposes in accounting and for setting a value of shareholder interests.
Keywords: Mergers, deferred tax, business valuation.
JEL classification: M41
Published: December 1, 2010 Show citation
References
- Skálová, J. (2010): Fúze mezi kapitálovými společnostmi v České a Slovenské republice. In Hora, M. - Vašeková, M. (eds.). Účetnictví v procesu světové harmonizace. Praha, Oeconomica, 2010, s. 189-192.
- Mejzlík, L. - Žárová, M. (2009): Impact of IFRS Implementation on the Architecture of the Regulatory Accounting System in the Czech Republic. In 32nd Annual Congress of European Accounting Association. Tampere, European Accounting Association, 2009, s. 183.
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