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Accounting for Mergers and its Contemporary Problems in the Czech Republic
[Účetnictví pro fúze a jeho současné problémy v České republice]

Author

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  • Hana Vomáčková

Abstract

Despite of harmonisation processes throughout EU directives conceptual legal and accounting differences of national solutions for mergers could be very important. There shall be stated certain discrepancies in following areas: . date of acquisition versus effective date; . revaluation issues of mergers; in case that the revaluation is required, there shall be also stated the variants of accounting solution according to national legislature, modification of the accounting method of purchase; . existence or nonexistence of the obligation for preparation of final financial statements from which are recognized the amounts for the open balance sheet of the new entity; From the legal point of view there discrepancies are considered as barriers in the realization process of mergers and of cross-border mergers.

Suggested Citation

  • Hana Vomáčková, 2011. "Accounting for Mergers and its Contemporary Problems in the Czech Republic [Účetnictví pro fúze a jeho současné problémy v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 16-31.
    • Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:142:p:16-31
    DOI: 10.18267/j.cfuc.142
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