Valuation Prospective of Merger Accounting of Deferred Tax

Problematika odložená daně ve fúzích z pohledu oceňování a účetnictví

Jiří Pelák

Český finanční a účetní časopis, 2010, vol. 2010, issue 4, 101-107

Abstract: This article deals with the meaning and technicalities of merger (both cross-country and local) accounting of deferred tax. It describes important relationships between valuation prepared by an expert and the way the valuation is used for measuring purposes in accounting and for setting a value of shareholder interests.

Keywords: Mergers; deferred tax; business valuation; fúze; odložená daň; ocenění podniku (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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DOI: 10.18267/j.cfuc.91

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