Accounting for Mergers and its Contemporary Problems in the Czech Republic

Účetnictví pro fúze a jeho současné problémy v České republice

Hana Vomáčková

Český finanční a účetní časopis, 2011, vol. 2011, issue 4, 16-31

Abstract: Despite of harmonisation processes throughout EU directives conceptual legal and accounting differences of national solutions for mergers could be very important. There shall be stated certain discrepancies in following areas: . date of acquisition versus effective date; . revaluation issues of mergers; in case that the revaluation is required, there shall be also stated the variants of accounting solution according to national legislature, modification of the accounting method of purchase; . existence or nonexistence of the obligation for preparation of final financial statements from which are recognized the amounts for the open balance sheet of the new entity; From the legal point of view there discrepancies are considered as barriers in the realization process of mergers and of cross-border mergers.

Keywords: Merger; Date of acquisition; Special purpose financial reports; Open balance sheet; Measurement by merger; Fair value; Gains of new measurement; Goodwill; Difference of measurement; Fúze; Rozhodný den; Konečná účetní závěrka; Zahajovací rozvaha nástupnické společnosti; Oceňování při fúzích; Reálná hodnota; Fond z nového ocenění; Oceňovací rozdíl k nabytému majetku (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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DOI: 10.18267/j.cfuc.142

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