FAIR VALUE IN COMPANY TRANSFORMATIONS
| Autoři | |
|---|---|
| Rok publikování | 2013 |
| Druh | Článek ve sborníku |
| Konference | Hradec Economic Days 2013, Peer Reviewed Conference Proceedings, Part III |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | http://fim.uhk.cz/hed/images/Sbornik_2013_dil_3.pdf |
| Obor | Ekonomie |
| Klíčová slova | Company transformations; merger; measurement; goodwill; adjustment to acquired assets. |
| Popis | At some types of mergers of trading companies, these are obligated to revalue the assets of the companies being dissolved by their fair value. The measurement of the fair value depends on the method used, the market development, and an expert’s subjective view. The assets of the company being dissolved and the successor company are reflected in the opening balance sheet; the differences arisen from the revaluation are expressed as goodwill or adjustment to acquired assets. The amount of these items in dependence on the balance sheet total can affect the assessment of the financial performance and position of the company. The paper discusses the consequences of revaluation to the fair value. |
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