About: FAIR VALUE IN COMPANY TRANSFORMATIONS

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
rdfs:seeAlso	http://fim.uhk.cz/hed/images/Sbornik_2013_dil_3.pdf
Description	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. 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. (en) 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. (cs)
Title	FAIR VALUE IN COMPANY TRANSFORMATIONS FAIR VALUE IN COMPANY TRANSFORMATIONS (en) FAIR VALUE IN COMPANY TRANSFORMATIONS (cs)
skos:prefLabel	FAIR VALUE IN COMPANY TRANSFORMATIONS FAIR VALUE IN COMPANY TRANSFORMATIONS (en) FAIR VALUE IN COMPANY TRANSFORMATIONS (cs)
skos:notation	RIV/00216224:14560/13:00073402!RIV15-GA0-14560___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GAP403/11/0447)
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Hýblová, Eva Sedláček, Jaroslav Křížová, Zuzana
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Masarykova univerzita / Ekonomicko-správní fakulta
http://linked.open...dnocenehoVysledku	74578
http://linked.open...ai/riv/idVysledku	RIV/00216224:14560/13:00073402
http://linked.open...riv/jazykVysledku	cze - čeština
http://linked.open.../riv/klicovaSlova	Company transformations; merger; measurement; goodwill; adjustment to acquired assets. (en)
http://linked.open.../riv/klicoveSlovo	measurement adjustment to acquired assets. Company transformations merger goodwill
http://linked.open...ontrolniKodProRIV	[9864C5392535]
http://linked.open...v/mistoKonaniAkce	University of Hradec Králové
http://linked.open...i/riv/mistoVydani	Hradec Králové
http://linked.open...i/riv/nazevZdroje	Hradec Economic Days 2013, Peer Reviewed Conference Proceedings, Part III
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...vavai/riv/projekt	Analysis of tax and accounting procedures in mergers
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	Hýblová, Eva Křížová, Zuzana Sedláček, Jaroslav
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open...ain/vavai/riv/wos	000349058600016
http://linked.open.../riv/zahajeniAkce	2013-01-01 (xsd:date)
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	University of Hradec Králové
https://schema.org/isbn	9788074352515
http://localhost/t...ganizacniJednotka	14560

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