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The Valuation and Revaluation Issues of Mergers and Spin-Off of Companies and Cooperatives in Financial Accounting in Czech Republic
[Oceňování a přeceňování při přeměnách (fúzích a rozdělování) obchodních společností a družstev v účetnictví v České republice]

Author

Listed:
  • Hana Vomáčková

Abstract

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.

Suggested Citation

  • Hana Vomáčková, 2013. "The Valuation and Revaluation Issues of Mergers and Spin-Off of Companies and Cooperatives in Financial Accounting in Czech Republic [Oceňování a přeceňování při přeměnách (fúzích a rozdělování) ob," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(3), pages 110-113.
    • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:3:id:374:p:110-113
    DOI: 10.18267/j.cfuc.374
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    Keywords

    Acquisition; Revitalization; Fair value; Merger; Spin-off company; Transformation; Reorganization; Net assets; Akvizice; Přeceňování; Reálná hodnota; Fúze; Rozdělení obchodní společnosti; Přeměna; Reorganizace; Čistá aktiva;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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