Detailed Information on Publication Record
2013
FAIR VALUE IN COMPANY TRANSFORMATIONS
HÝBLOVÁ, Eva, Zuzana KŘÍŽOVÁ and Jaroslav SEDLÁČEKBasic information
Original name
FAIR VALUE IN COMPANY TRANSFORMATIONS
Name (in English)
FAIR VALUE IN COMPANY TRANSFORMATIONS
Authors
HÝBLOVÁ, Eva (203 Czech Republic, guarantor, belonging to the institution), Zuzana KŘÍŽOVÁ (203 Czech Republic, belonging to the institution) and Jaroslav SEDLÁČEK (203 Czech Republic, belonging to the institution)
Edition
Hradec Králové, Hradec Economic Days 2013, Peer Reviewed Conference Proceedings, Part III, p. 107-112, 6 pp. 2013
Publisher
University of Hradec Králové
Other information
Language
Czech
Type of outcome
Stať ve sborníku
Field of Study
50200 5.2 Economics and Business
Country of publisher
Czech Republic
Confidentiality degree
není předmětem státního či obchodního tajemství
Publication form
electronic version available online
References:
RIV identification code
RIV/00216224:14560/13:00073402
Organization unit
Faculty of Economics and Administration
ISBN
978-80-7435-251-5
UT WoS
000349058600016
Keywords in English
Company transformations; merger; measurement; goodwill; adjustment to acquired assets.
Tags
International impact, Reviewed
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.
In English
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.
Links
| GAP403/11/0447, research and development project |
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