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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Zeszyty Teoretyczne Rachunkowosci

ISSN

1641-4381

e-ISSN

—

Svazek periodika

94

Číslo periodika v rámci svazku

150

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

14

Strana od-do

131-144

Kód UT WoS článku

—

EID výsledku v databázi Scopus

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