2013
FAIR VALUE IN COMPANY TRANSFORMATIONS
HÝBLOVÁ, Eva, Zuzana KŘÍŽOVÁ a Jaroslav SEDLÁČEKZákladní údaje
Originální název
FAIR VALUE IN COMPANY TRANSFORMATIONS
Název anglicky
FAIR VALUE IN COMPANY TRANSFORMATIONS
Autoři
HÝBLOVÁ, Eva (203 Česká republika, garant, domácí), Zuzana KŘÍŽOVÁ (203 Česká republika, domácí) a Jaroslav SEDLÁČEK (203 Česká republika, domácí)
Vydání
Hradec Králové, Hradec Economic Days 2013, Peer Reviewed Conference Proceedings, Part III, od s. 107-112, 6 s. 2013
Nakladatel
University of Hradec Králové
Další údaje
Jazyk
čeština
Typ výsledku
Stať ve sborníku
Obor
50200 5.2 Economics and Business
Stát vydavatele
Česká republika
Utajení
není předmětem státního či obchodního tajemství
Forma vydání
elektronická verze "online"
Odkazy
Kód RIV
RIV/00216224:14560/13:00073402
Organizační jednotka
Ekonomicko-správní fakulta
ISBN
978-80-7435-251-5
UT WoS
000349058600016
Klíčová slova anglicky
Company transformations; merger; measurement; goodwill; adjustment to acquired assets.
Příznaky
Mezinárodní význam, Recenzováno
Změněno: 18. 3. 2015 11:24, Mgr. et Mgr. Nikol Zachovalová Barochová
V originále
At some types of mergers of trading companies, these are obligated to revalue the assets of the companies being dissolved by their fair value. The measurement of the fair value depends on the method used, the market development, and an expert’s subjective view. The assets of the company being dissolved and the successor company are reflected in the opening balance sheet; the differences arisen from the revaluation are expressed as goodwill or adjustment to acquired assets. The amount of these items in dependence on the balance sheet total can affect the assessment of the financial performance and position of the company. The paper discusses the consequences of revaluation to the fair value.
Anglicky
At some types of mergers of trading companies, these are obligated to revalue the assets of the companies being dissolved by their fair value. The measurement of the fair value depends on the method used, the market development, and an expert’s subjective view. The assets of the company being dissolved and the successor company are reflected in the opening balance sheet; the differences arisen from the revaluation are expressed as goodwill or adjustment to acquired assets. The amount of these items in dependence on the balance sheet total can affect the assessment of the financial performance and position of the company. The paper discusses the consequences of revaluation to the fair value.
Návaznosti
| GAP403/11/0447, projekt VaV |
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