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Business Combinations Date for Mergers for Accounting Point of View
[Rozhodný den pro fúze z pohledu účetnictví]

Author

Listed:
  • Hana Vomáčková

Abstract

The issue of business combinations date arose in accounting in connection with the case of cross-border fusions again. The solution of this issue in the Czech accounting and in company law takes into account objective fundament of the transaction. Legal regulation in many EU countries is different - somewhere it is date of business combinations determined as the day of entry in business register, elsewhere it is the business combinations date set as the day arranged in a contract. The suggested solution of individual determination of this day is debatable. Financial information which arrases in accounting of recipient companies from this solution would be incomparable. Therefore would be originated conditions for creative accounting.

Suggested Citation

  • Hana Vomáčková, 2010. "Business Combinations Date for Mergers for Accounting Point of View [Rozhodný den pro fúze z pohledu účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(4), pages 96-100.
    • Handle: RePEc:prg:jnlcfu:v:2010:y:2010:i:4:id:90:p:96-100
    DOI: 10.18267/j.cfuc.90
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