Český finanční a účetní časopis 2014(3):150-155 | DOI: 10.18267/j.cfuc.415
Appraisement at Transformation of Commercial Corporations after Czech Law up Recodification
- 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>.
After recodification Czech law there has been problem in commercial and accounting law with using accounting purchase method and acquisition method. Too in one's behalf transformation - reorganization is in commercial law and in accounting norms used purchase method and acquisition method. Starting balance sheet successional corporation doesn't need to then fair and true view financial situation. Starting balance sheet then embodies overvalue assets and overvalue shareholder´s capital.
Keywords: Transformation of commercial corporations; Merger; Spin-off; Fair value; Acquisition; Reorganization; Appraisal; Appraising of net assets.
JEL classification: M41
Published: October 1, 2014 Show citation
References
- IASB (2008): International Financial Reporting Standards (IFRSs) including International Accounting Standards (IASs) and Interpretations as approved at 1 January 2008. London, International Accounting Standards Committee Foundation, 2008.
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