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@inproceedings{1104672, author = {Hýblová, Eva and Křížová, Zuzana and Sedláček, Jaroslav}, address = {Hradec Králové}, booktitle = {Hradec Economic Days 2013, Peer Reviewed Conference Proceedings, Part III}, keywords = {Company transformations; merger; measurement; goodwill; adjustment to acquired assets.}, howpublished = {elektronická verze "online"}, language = {cze}, location = {Hradec Králové}, isbn = {978-80-7435-251-5}, pages = {107-112}, publisher = {University of Hradec Králové}, title = {FAIR VALUE IN COMPANY TRANSFORMATIONS}, url = {http://fim.uhk.cz/hed/images/Sbornik_2013_dil_3.pdf}, year = {2013} }
TY - JOUR ID - 1104672 AU - Hýblová, Eva - Křížová, Zuzana - Sedláček, Jaroslav PY - 2013 TI - FAIR VALUE IN COMPANY TRANSFORMATIONS PB - University of Hradec Králové CY - Hradec Králové SN - 9788074352515 KW - Company transformations KW - merger KW - measurement KW - goodwill KW - adjustment to acquired assets. UR - http://fim.uhk.cz/hed/images/Sbornik_2013_dil_3.pdf L2 - http://fim.uhk.cz/hed/images/Sbornik_2013_dil_3.pdf N2 - 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. ER -
HÝBLOVÁ, Eva, Zuzana KŘÍŽOVÁ and Jaroslav SEDLÁČEK. FAIR VALUE IN COMPANY TRANSFORMATIONS. Online. In \textit{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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