Český finanční a účetní časopis 2015(4):59-77 | DOI: 10.18267/j.cfuc.459

Measurement Base in Financial Accounting and Business Combinations and Transformations of Business Companies - Examples from practice

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>.

General business law and accounting legislation in the Czech Republic in the regulation of transaction with companies' implicit ownership independence of the participating units. The result is that for transactions with independent and related entities are applied the same rules, even in valuation in financial accounting. In the accounting newly connected or distributed enterprises gets fictitious values with no factual basis.

Keywords: Business; Business corporation; Measurement of business (Enterprises); Net assets; Fair value; Cost of an acquisition; Date of acquisition; Date of merger; Effective date; Project of merger; Transformations corporations; Closing balance sheet; Opening balance sheet.
JEL classification: M41

Published: December 1, 2015  Show citation

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Vomáčková, H. (2015). Measurement Base in Financial Accounting and Business Combinations and Transformations of Business Companies - Examples from practice. Czech Financial and Accounting Journal, 2015(4), 59-77. doi: 10.18267/j.cfuc.459
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