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AKTUÁLNÍ PROBLÉMY ÚČETNÍHO ŘEŠENÍ FÚZÍ OBCHODNÍCH SPOLEČNOSTÍ V KONTEXTU S VÝVOJEM HARMONIZAČNÍCH NOREM EU // Recent accounting problems reflected the merger of business partnerships in the context of harmonization of EU legislation

Author

Listed:
  • Vomáčková, Hana

    (Vysoká škola ekonomická v Praze)

Abstract

National and cross-border mergers should be substantively identical ideological concept in terms of commercial law, tax law and accounting regulations. This single concept should be reflected both in the harmonization of standards and to national standards. The starting point for the accounting treatment of national and transnational mergers should be IAS / IFRS for business combinations and consolidation. Národní i přeshraniční fúze by měly mít věcně shodný ideový koncept z hlediska obchodního práva, daňového práva a účetní regulace. Tento jednotný koncept by měl být promítnut jak do harmonizačních norem, tak i do norem národních. Východiskem pro účetní řešení národních i nadnárodních fúzí by měly být IAS/IFRS pro podnikové kombinace a konsolidace.

Suggested Citation

  • Vomáčková, Hana, 2008. "AKTUÁLNÍ PROBLÉMY ÚČETNÍHO ŘEŠENÍ FÚZÍ OBCHODNÍCH SPOLEČNOSTÍ V KONTEXTU S VÝVOJEM HARMONIZAČNÍCH NOREM EU // Recent accounting problems reflected the merger of business partnerships in the context of," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 11(2).
    • Handle: RePEc:scn:000pbo:67478
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