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Financial Statements, Capital Transactions Cases and Business Combination
[Účetní závěrky a případy vlastnických transakcí a podnikových kombinací]

Author

Listed:
  • Hana Vomáčková

Abstract

The Czech accounting norms are definitions of regular financial statements, irregular financial statements and interim financial statements. For requirements irregular accounting information practice life need information in type financial statements in another situations. These situations are not introduced in the norm and using these financial statements is disagreement with Accounting Low. This fact can have serious consequence in case which the agreements and the write-ups are referring to illegal financial statements and another. Result for this problem can be in exchange conception interim financial statements, so in according with the example included in IAS - 34 Interim report, that is periodical out of ordinary financial statements for example quarterly.

Suggested Citation

  • Hana Vomáčková, 2006. "Financial Statements, Capital Transactions Cases and Business Combination [Účetní závěrky a případy vlastnických transakcí a podnikových kombinací]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(4), pages 56-76.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:4:id:195:p:56-76
    DOI: 10.18267/j.cfuc.195
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