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Equity during Transformations of Businesses and its Accounting Entry
[Vlastní kapitál v procesu přeměny společnosti a jeho účetní zobrazení]

Author

Listed:
  • Jana Skálová

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.

Suggested Citation

  • Jana Skálová, 2012. "Equity during Transformations of Businesses and its Accounting Entry [Vlastní kapitál v procesu přeměny společnosti a jeho účetní zobrazení]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(1), pages 6-19.
    • Handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:1:id:299:p:6-19
    DOI: 10.18267/j.cfuc.299
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    More about this item

    Keywords

    Equity; Goodwill; Valuation of assets; Registered capital; Vlastní kapitál; Ocenění jmění; Základní kapitál;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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