HÝBLOVÁ, Eva, Zuzana KŘÍŽOVÁ and Jaroslav SEDLÁČEK. FAIR VALUE IN COMPANY TRANSFORMATIONS. Online. In Hradec Economic Days 2013, Peer Reviewed Conference Proceedings, Part III. Hradec Králové: University of Hradec Králové, 2013, p. 107-112. ISBN 978-80-7435-251-5.
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Basic 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
Original language Czech
Type of outcome Proceedings paper
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form electronic version available online
WWW URL
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
Changed by Changed by: Mgr. et Mgr. Nikol Zachovalová Barochová, učo 179010. Changed: 18/3/2015 11:24.
Abstract
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.
Abstract (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 projectName: Analýza daňových a účetních postupů při fúzích
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