Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU directives into national law. Most often, we find differences in the following issues: If there...

In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new measurement of assets, liabilities and net assets with an...

It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are characterized by an extensive right to choose in terms of...

Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU directives into national law. Most often, we find differences in the following issues: If there...

In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new measurement of assets, liabilities and net assets with an...

It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are characterized by an extensive right to choose in terms of...

Czech standards for accounting solution conversions entities would have had restrict inconsistency actual regulation that the leads to uncontrolled right election, especially on base Czech accounting standards. Have had would more revere presumption perfection matter – fact content before law...

National and cross-border legal merger should have identical ideological substance from the point of view of business law, tax law and accounting regulation. This uniform base should be included in to the harmonisation measure standard and to the national norms also. Resource for accounting...

Inasmuch as, that the national economies and world economy all the time develop, changes, necessarily happens to changes informative needs and hence and to changes informative aims, to whereby has accounting direct. Research in the field accounting, his basic steps, i.e. inquiry informative...

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....