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  • Search: subject_exact:"Opening balance sheet"
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Year of publication
Subject
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Cross-border mergers 6 Opening balance sheet 6 Merger 4 Book value 3 Czech Republic 3 Date of acquisition 3 Date of balance sheet 3 Decisive Day 3 Fair value 3 Gains of new measurement 3 Measurement by merger 3 Merger Project 3 Special purpose financial reports 3 Valuation Report 3 Balance sheet 2 Bilanz 2 Fusion 2 IFRS 2 Takeover 2 Übernahme 2 Auslandsinvestition 1 Fair value accounting 1 Fair-Value-Bilanzierung 1 Firm valuation 1 Foreign investment 1 International 1 Tschechien 1 Unternehmensbewertung 1 closing balance sheet 1 cross-border mergers 1 decisive day 1 fair value measurement of assets 1 konečná účetní závěrka 1 ocenění majetku reálnou hodnotou 1 opening balance sheet 1 přeshraniční fúze 1 registered equity 1 rozhodný den fúze 1 zahajovací rozvaha 1 základní kapitál 1
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Online availability
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Free 7
Type of publication
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Article 7
Type of publication (narrower categories)
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Article 2 Article in journal 2 Aufsatz in Zeitschrift 2
Language
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English 4 Undetermined 3
Author
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Skálová, Jana 4 Vomáčková, Hana 3 Podškubka, Tomáš 2 PODŠKUBKA, Tomáš 1 Žárová, Marcela 1
Published in...
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European Financial and Accounting Journal 4 European financial and accounting journal : EFAJ 2 Současná Evropa 1
Source
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RePEc 3 ECONIS (ZBW) 2 EconStor 2
Showing 1 - 7 of 7
Cover Image
Obstacles in European Union Cross-border Mergers Realization
Žárová, Marcela; Skálová, Jana - In: Současná Evropa 2012 (2012) 2, pp. 83-104
European Commission has been concentrated on cross-border mergers treatment during last seven years. Commission´s activity has brought Member States obligation to transpose EC Directives on cross-border mergers into their law systems. Cross-border mergers are cross disciplinary topic as...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011195533
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Accounting for Cross-border Mergers and Its Problems
Vomáčková, Hana - In: European Financial and Accounting Journal 5 (2010) 2, pp. 7-24
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010512860
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Cover Image
Accounting for Cross-border Mergers and Its Problems
Vomáčková, Hana - In: European Financial and Accounting Journal 2010 (2010) 2, pp. 7-24
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011195349
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Cover Image
Accounting for cross-border mergers and its problems
Vomáčková, Hana - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 7-24
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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011459729
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Cover Image
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Skálová, Jana; Podškubka, Tomáš - In: European Financial and Accounting Journal 4 (2009) 3, pp. 19-39
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....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010512845
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Cover Image
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Skálová, Jana; PODŠKUBKA, Tomáš - In: European Financial and Accounting Journal 2009 (2009) 3, pp. 19-39
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....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011195319
Saved in:
Cover Image
Accounting interpretation of cross-border mergers in the Czech Republic based on Czech accounting standards
Skálová, Jana; Podškubka, Tomáš - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 19-39
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....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011459500
Saved in:
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