SEDLÁČEK, Jaroslav. Oceňovací rozdíly při přeměnách podniků (The Valuation Differences in the Merger of Enterprises). In Firma a konkurenční prostředí 2009. Brno: FPM EU Bratislava, 2009, p. 142-147. ISBN 978-80-225-2743-9.
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Basic information
Original name Oceňovací rozdíly při přeměnách podniků
Name (in English) The Valuation Differences in the Merger of Enterprises
Authors SEDLÁČEK, Jaroslav (203 Czech Republic, guarantor, belonging to the institution).
Edition Brno, Firma a konkurenční prostředí 2009, p. 142-147, 6 pp. 2009.
Publisher FPM EU Bratislava
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 printed version "print"
RIV identification code RIV/00216224:14560/09:00035574
Organization unit Faculty of Economics and Administration
ISBN 978-80-225-2743-9
Keywords in English transformation of enterprises; valuation differences; balance sheet; the successor company; the company being destroyed; equity
Tags balance sheet, equity, the company being destroyed, the successor company, transformation of enterprises, valuation differences
Tags Reviewed
Changed by Changed by: doc. Ing. Jaroslav Sedláček, CSc., učo 1112. Changed: 23/3/2013 09:51.
Abstract
Príspevok analyzuje proces premeny obchodných spoločností z pohľadu českej účtovnej legislatívy. Cieľom je identifikovať rozdiely v ocenení aktív i kapitálu pri premenách a nájsť primerané zaúčtovanie rozdielov vzhľadom k príčinám ich vzniku a ekonomické dôsledky. K rozdielom, ktorých zúčtovania nie je jednoznačne špecifikované je navrhnutý vhodný postup.
Abstract (in English)
The paper analyzes the process of transformation of companies in terms of the Czech accounting legislation. The aim of paper is to identify differences in the valuation of assets and capital in the merger and to find an adequate accounting of differences in the causes of their creation and economic consequences. The differences, the settlement is not clearly specified is designed appropriate.
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