Financial Statements, Capital Transactions Cases and Business Combination

Účetní závěrky a případy vlastnických transakcí a podnikových kombinací

Hana Vomáčková

Český finanční a účetní časopis, 2006, vol. 2006, issue 4, 56-76

Abstract: The Czech accounting norms are definitions of regular financial statements, irregular financial statements and interim financial statements. For requirements irregular accounting information practice life need information in type financial statements in another situations. These situations are not introduced in the norm and using these financial statements is disagreement with Accounting Low. This fact can have serious consequence in case which the agreements and the write-ups are referring to illegal financial statements and another. Result for this problem can be in exchange conception interim financial statements, so in according with the example included in IAS - 34 Interim report, that is periodical out of ordinary financial statements for example quarterly.

Keywords: GAAP; Going concern; Time periods assumption; Financial statements; Periods financial statements; Interim financial report; Equity acquisitions; Net assets acquisitions; Mergers; Purchase of enterprises; Fair value; Cost of purchase; Cost of Acquisition; Goodwill; Valuation differential; Kapitálová akvizice; Konsolidovaná účetní závěrka; Majetkové akvizice; Mezitímní účetní závěrka; Mimořádná účetní závěrka; Periodické účetní období; Prodej podniku nebo vklad podniku; Trvání podniku v dohledné budoucnosti; Účetní závěrka; Všeobecně uznávané účetní zásady (search for similar items in EconPapers)
JEL-codes: G30 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.195

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