The issue of business combinations date arose in accounting in connection with the case of cross-border fusions again. The solution of this issue in the Czech accounting and in company law takes into account objective fundament of the transaction. Legal regulation in many EU countries is...

The consensus in the merges idea conceptions is necessary to increase fairness (trustiness) and comparability of accounting information about business combinations. In the first case of merging independent companies and their accounting entities we can suppose, that the basic idea of merge is...