Actual Problems Accounting Solution Legal Merger in the Context with Development Harmonization Norms EU

Aktuální problémy účetního řešení fúzí obchodních společností v kontextu s vývojem harmonizačních norem EU

Hana Vomáčková

Český finanční a účetní časopis, 2007, vol. 2007, issue 4, 30-35

Abstract: National and cross-border legal merger should have identical ideological substance from the point of view of business law, tax law and accounting regulation. This uniform base should be included in to the harmonisation measure standard and to the national norms also. Resource for accounting solution of national and cross-border legal merger should be IAS/IFRS for business combination and consolidation.

Keywords: Legal merger; Acquisition; Consolidation; Consolidated financial statements; Business combination; Fúze; Konsolidace; Akvizice; Konsolidovaná účetní závěrka; Podnikové kombinace (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.243

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