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Equity during Transformations of Businesses and its Accounting Entry

Skálová, Jana - In: Český finanční a účetní časopis 2012 (2012) 1, pp. 6-19

Equity of a limited liability company or a joint stock company is mainly composed of contributions of shareholders, retained earnings or funds from revaluation of assets at fair value. The revaluation of assets and liabilities at fair value is substantial if the company has carried out a merger...

Persistent link: https://www.econbiz.de/10011194596

Revaluation in Czech Financial Accounting and Legal Merger

Vomáčková, Hana - In: Český finanční a účetní časopis 2009 (2009) 3, pp. 49-56

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...

Persistent link: https://www.econbiz.de/10011194611

Impact of Accounting Methods on Judgement of Analysts – Inspiration by the Hopkins, Houston and Peters Paper ‘Purchase, Pooling, and Equity Analysts’ Valuation Judgement’

Zelenka, Vladimír - In: Český finanční a účetní časopis 2007 (2007) 4, pp. 62-66

The main topic of the paper is an experiment described by Hopkins, Houston and Peters published in Accounting Review in 2000. Their study concerned on impact of accounting method on judgement of analysts in case of accounting method selection for the business combination reporting. This...

Persistent link: https://www.econbiz.de/10011194665

Typology of Concepts of Consolidated Financial Statements

Zelenka, Vladimír - In: Český finanční a účetní časopis 2012 (2012) 1, pp. 52-63

Good understanding of theoretical concepts of consolidation of financial statements is essential for correct interpretation of consolidated figures. There are seven principal concepts of consolidated accounts indicated in this paper, from proprietary concepts, through parent entity concepts to...

Persistent link: https://www.econbiz.de/10011194725

Full Goodwill Based on the Cost of Acquisition vs. Full Goodwill Based on Value of Acquired Entity

Zelenka, Vladimír - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 131-141

Goodwill was recognized to the extent of acquirer’s interest for several decades. It was measured as difference between …. Consequently recognized goodwill does not represent total goodwill that includes also the part of goodwill corresponding to the … noncontrolling interest. If the base for the quantification of the full goodwill would remain the cost of acquisition, there would be …

Persistent link: https://www.econbiz.de/10011194840

Mergers in Slovak – Tax and Accounting Treatment

Skálová, Jana - In: Český finanční a účetní časopis 2014 (2014) 2, pp. 119-130

implications of mergers in the Slovak Republic. Attention is paid to the differences in approach to the reporting of goodwill and …

Persistent link: https://www.econbiz.de/10011194941

Accounting for Mergers and its Contemporary Problems in the Czech Republic

Vomáčková, Hana - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 16-31

Despite of harmonisation processes throughout EU directives conceptual legal and accounting differences of national solutions for mergers could be very important. There shall be stated certain discrepancies in following areas: · date of acquisition versus effective date; · revaluation issues of...

Persistent link: https://www.econbiz.de/10011194981

Affiliation of Goodwill to the Elements of Internal Structure of the Entity

Zelenka, Vladimír - In: Český finanční a účetní časopis 2006 (2006) 1, pp. 107-117

Allocation of goodwill to the elements of internal structure of the entity (either enterprise or group) is necessary … allocation of goodwill is currently very important because of increasing number of entities reporting according to the IFRS or US … GAAP that require testing of impairment of goodwill (regardless of the Czech accounting regulation does not deal with this …

Persistent link: https://www.econbiz.de/10011194992

Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012

Vomáčková, Hana - In: European Financial and Accounting Journal 2012 (2012) 3, pp. 33-62

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...

Persistent link: https://www.econbiz.de/10011195407

ГУДВИЛЛ КАК ИНСТРУМЕНТ УПРАВЛЕНИЯ СТОИМОСТЬЮ КОМПАНИИ

МИХАЙЛОВИЧ, КРЫМОВ СЕРГЕЙ; … - In: Вестник Южно-Уральского … (2010) 3, pp. 68-72

Статья посвящена рассмотрению понятия гудвилл, его классификации, определению места и роли в управлении стоимостью предприятия. Приведена методология оценки...

Persistent link: https://www.econbiz.de/10011237732