FAIR VALUE IN COMPANY TRANSFORMATIONS
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F13%3A00073402" target="_blank" >RIV/00216224:14560/13:00073402 - isvavai.cz</a>
Result on the web
<a href="http://fim.uhk.cz/hed/images/Sbornik_2013_dil_3.pdf" target="_blank" >http://fim.uhk.cz/hed/images/Sbornik_2013_dil_3.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
čeština
Original language name
FAIR VALUE IN COMPANY TRANSFORMATIONS
Original language description
At some types of mergers of trading companies, these are obligated to revalue the assets of the companies being dissolved by their fair value. The measurement of the fair value depends on the method used, the market development, and an expert?s subjective view. The assets of the company being dissolved and the successor company are reflected in the opening balance sheet; the differences arisen from the revaluation are expressed as goodwill or adjustment to acquired assets. The amount of these items in dependence on the balance sheet total can affect the assessment of the financial performance and position of the company. The paper discusses the consequences of revaluation to the fair value.
Czech name
FAIR VALUE IN COMPANY TRANSFORMATIONS
Czech description
At some types of mergers of trading companies, these are obligated to revalue the assets of the companies being dissolved by their fair value. The measurement of the fair value depends on the method used, the market development, and an expert?s subjective view. The assets of the company being dissolved and the successor company are reflected in the opening balance sheet; the differences arisen from the revaluation are expressed as goodwill or adjustment to acquired assets. The amount of these items in dependence on the balance sheet total can affect the assessment of the financial performance and position of the company. The paper discusses the consequences of revaluation to the fair value.
Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GAP403%2F11%2F0447" target="_blank" >GAP403/11/0447: Analysis of tax and accounting procedures in mergers</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Hradec Economic Days 2013, Peer Reviewed Conference Proceedings, Part III
ISBN
9788074352515
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
107-112
Publisher name
University of Hradec Králové
Place of publication
Hradec Králové
Event location
University of Hradec Králové
Event date
Jan 1, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000349058600016