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Actual Problems Accounting Solution Legal Merger in the Context with Development Harmonization Norms EU
[Aktuální problémy účetního řešení fúzí obchodních společností v kontextu s vývojem harmonizačních norem EU]

Author

Listed:
  • Hana Vomáčková

Abstract

National and cross-border legal merger should have identical ideological substance from the point of view of business law, tax law and accounting regulation. This uniform base should be included in to the harmonisation measure standard and to the national norms also. Resource for accounting solution of national and cross-border legal merger should be IAS/IFRS for business combination and consolidation.

Suggested Citation

  • Hana Vomáčková, 2007. "Actual Problems Accounting Solution Legal Merger in the Context with Development Harmonization Norms EU [Aktuální problémy účetního řešení fúzí obchodních společností v kontextu s vývojem harmoniza," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(4), pages 30-35.
    • Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:4:id:243:p:30-35
    DOI: 10.18267/j.cfuc.243
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    More about this item

    Keywords

    Legal merger; Acquisition; Consolidation; Consolidated financial statements; Business combination; Fúze; Konsolidace; Akvizice; Konsolidovaná účetní závěrka; Podnikové kombinace;
    All these keywords.

    JEL classification:

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

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