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Measurement Base in Financial Accounting and Business Combinations and Transformations of Business Companies - Examples from practice
[Oceňování při přeměnách obchodních korporací v českém účetnictví - příklady z praxe]

Author

Listed:
  • Hana Vomáčková

Abstract

General business law and accounting legislation in the Czech Republic in the regulation of transaction with companies' implicit ownership independence of the participating units. The result is that for transactions with independent and related entities are applied the same rules, even in valuation in financial accounting. In the accounting newly connected or distributed enterprises gets fictitious values with no factual basis.

Suggested Citation

  • Hana Vomáčková, 2015. "Measurement Base in Financial Accounting and Business Combinations and Transformations of Business Companies - Examples from practice [Oceňování při přeměnách obchodních korporací v českém účetnict," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(4), pages 59-77.
    • Handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:4:id:459:p:59-77
    DOI: 10.18267/j.cfuc.459
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