Equity during Transformations of Businesses and its Accounting Entry

Vlastní kapitál v procesu přeměny společnosti a jeho účetní zobrazení

Jana Skálová ()

Český finanční a účetní časopis, 2012, vol. 2012, issue 1, 6-19

Abstract: Equity of a limited liability company or a joint stock company is mainly composed of contributions of shareholders, retained earnings or funds from revaluation of assets at fair value. The revaluation of assets and liabilities at fair value is substantial if the company has carried out a merger or a spin-off. The valuation of net assets in an expert opinion is important for the determination of the successor company registered capital. This valuation must be recorded in accounting and constitutes a rather complicated accounting issue. It enforces the concept of commercial law and accounting interconnection. Some discrepancies in accounting regulation may, however, result in the assets to be overestimated and the choice of a right procedure will be a challenging task for the accounting unit and its auditor.

Keywords: Equity; Goodwill; Valuation of assets; Registered capital; Vlastní kapitál; Ocenění jmění; Základní kapitál (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.18267/j.cfuc.299

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