Český finanční a účetní časopis 2013(3):110-113 | DOI: 10.18267/j.cfuc.374

The Valuation and Revaluation Issues of Mergers and Spin-Off of Companies and Cooperatives in Financial Accounting in Czech Republic

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>.

Mergers and spin-offs encounter with a problem of recognizing the transaction as actual purchase. From the commercial law perspective the transaction is always considered as actual purchase while the accounting search for real basis of the case. When the subjects of the transaction are not independent we cannot consider such transaction as real purchase - rather reorganization. Reorganization solely does not justify revaluation of net assets nor the business as a whole.

Keywords: Acquisition; Revitalization; Fair value; Merger; Spin-off company; Transformation, Reorganization; Net assets.
JEL classification: M41

Published: October 1, 2013  Show citation

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Vomáčková, H. (2013). The Valuation and Revaluation Issues of Mergers and Spin-Off of Companies and Cooperatives in Financial Accounting in Czech Republic. Czech Financial and Accounting Journal, 2013(3), 110-113. doi: 10.18267/j.cfuc.374
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    References

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