Důsledky přecenění majetku a závazků při fúzích
| Title in English | The consequences of revaluation of assets and liabilities within mergers |
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| Authors | |
| Year of publication | 2013 |
| Type | Article in Proceedings |
| Conference | Sborník příspěvků konference Finanční řízení podniků a finančních institucí 2013 |
| MU Faculty or unit | |
| Citation | |
| Web | http://www.ekf.vsb.cz/export/sites/ekf/frpfi/.content/galerie-dokumentu/final-1.pdf |
| Field | Economy |
| Keywords | Company transformations; merger; measurement; fair value; goodwill; adjustment to acquired assets; financial position |
| Description | Mergers of trading companies are significant transactions that represent combinations of enterprises both from economic and legal point of view. As regards accounting, the participating entities are obligated to create a final financial statement as of the day preceding the decisive day of transformation and an opening financial statement as of the decisive day. The final financial statement of a company being dissolved includes a revaluation of assets to their fair value. The revaluation difference is reflected in the statement of financial position and if its value is significant, it can considerably affect the financial position and performance of the company. The aim of this paper is to define the theoretical procedures of revaluation, its reflection in financial statements and the evaluation of the effect of the difference caused by the revaluation on the financial position and performance of the company. |
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