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Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards

Author

Listed:
  • Jana Skálová
  • Tomáš Podškubka

Abstract

The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to the most important legal requirements imposed on merger projects and the net assets valuations. The Directive 2005/56/EC brought in new possibilities of business transformations across the EU member states' borders. Income tax advantages that may be gained in cross-border mergers were implemented by virtue of the Directive 90/434/EEC. It may be difficult to meet stringent requirements that are conditional upon enjoyment of the neutral tax treatment.

Suggested Citation

  • Jana Skálová & Tomáš Podškubka, 2009. "Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2009(3), pages 19-39.
    • Handle: RePEc:prg:jnlefa:v:2009:y:2009:i:3:id:71:p:19-39
    DOI: 10.18267/j.efaj.71
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    References listed on IDEAS

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    1. Unknown, 2008. "Abstracts of M.Sc. Theses," Agricultural Economics Research Review, Agricultural Economics Research Association (India), vol. 21(2).
    2. Jaroslava Roubíčková, 2008. "Question Marks over Foreign Entities [Otazníky nad zahraniční pobočkou]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(4), pages 89-96.
    3. Unknown, 2008. "Abstracts of Ph.D. Theses," Agricultural Economics Research Review, Agricultural Economics Research Association (India), vol. 21(2).
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    More about this item

    Keywords

    Cross-border mergers; Czech Republic; Decisive Day; Merger Project; Opening balance sheet; Valuation Report;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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