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...

In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new measurement of assets, liabilities and net assets with an...

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...

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...

In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new measurement of assets, liabilities and net assets with an...

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...

After recodification Czech law there has been problem in commercial and accounting law with using accounting purchase method and acquisition method. Too in one’s behalf transformation – reorganization is in commercial law and in accounting norms used purchase method and acquisition method....

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...

Mergers and spin-offs encounter with a problem of recognizing the transaction as actual purchase. From the commercial law perspective the transaction is always considered as actual purchase while the accounting search for real basis of the case. When the subjects of the transaction are not...