Actual Problems Accounting Solution Legal Merger in the Context with Development Harmonization Norms EU

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 solution of national and cross-border legal merger should be IAS/IFRS for business combination and consolidation.

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Year of publication:	2007
Authors:	Vomáčková, Hana
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2007.2007, 4, p. 30-35
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	Consolidated financial statements \| Konsolidovaná účetní závěrka \| Business combination \| Fúze \| Acquisition \| Consolidation \| Akvizice \| Konsolidace \| Legal merger \| Podnikové kombinace

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Extent:	text/html
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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