The impact of deferred tax on company valuations in the case of mergers

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10236168" target="_blank" >RIV/61989100:27510/17:10236168 - isvavai.cz</a>
Result on the web
<a href="http://cejsh.icm.edu.pl/cejsh/element/bwmeta1.element.desklight-5aa3a4c7-5294-47cf-91bc-414be0bde77c/c/10_B5_Sebestikowa.pdf" target="_blank" >http://cejsh.icm.edu.pl/cejsh/element/bwmeta1.element.desklight-5aa3a4c7-5294-47cf-91bc-414be0bde77c/c/10_B5_Sebestikowa.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5604/01.3001.0010.4998" target="_blank" >10.5604/01.3001.0010.4998</a>

Result language
angličtina
Original language name
The impact of deferred tax on company valuations in the case of mergers
Original language description
The aim of the paper is to fill the gap in the literature related to the disclosure of relevant deferred tax value in accounting under a merger in relation to the valuation of the participating companies. Apart from a description, methods of analysis, synthesis, and comparison are used in this paper as well. The model example shows possible methods of accounting solutions and their influence on the value of assets with a different approach to this solution. Non-disclosure of deferred tax in the opening balance sheet could have a negative impact on the economic decision-making of the acquiring company. The aim of this paper is also to raise the debate at the international level about the extent to which deferred tax should be reflected in the expert valuation of companies or whether it is a purely accounting problem.
Czech name
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Czech description
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Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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