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Appraisement at Transformation of Commercial Corporations after Czech Law up Recodification
[Oceňování při přeměnách obchodních korporací podle českých předpisů po rekodifikaci]

Author

Listed:
  • Hana Vomáčková

Abstract

After recodification Czech law there has been problem in commercial and accounting law with using accounting purchase method and acquisition method. Too in one's behalf transformation - reorganization is in commercial law and in accounting norms used purchase method and acquisition method. Starting balance sheet successional corporation doesn't need to then fair and true view financial situation. Starting balance sheet then embodies overvalue assets and overvalue shareholder´s capital.

Suggested Citation

  • Hana Vomáčková, 2014. "Appraisement at Transformation of Commercial Corporations after Czech Law up Recodification [Oceňování při přeměnách obchodních korporací podle českých předpisů po rekodifikaci]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(3), pages 150-155.
    • Handle: RePEc:prg:jnlcfu:v:2014:y:2014:i:3:id:415:p:150-155
    DOI: 10.18267/j.cfuc.415
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    Keywords

    Transformation of commercial corporations; Merger; Spin-off; Fair value; Acquisition; Reorganization; Appraisal; Appraising of net assets; Přeměna obchodních korporací; Fúze; Rozdělování; Reálná hodnota; Akvizice; Reorganizace; Oceňování; Oceňování jmění (čistých aktiv);
    All these keywords.

    JEL classification:

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

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