Informace o publikaci

Legal Background for a different Expert Assessments of a Business Enterprise Belonging to a Commercial Company and of a Business Share in a Commercial Company

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SKALICKÝ Roman

Rok publikování 2018
Druh Článek ve sborníku
Konference European Financial Systems 2018
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Klíčová slova expert witness valuation; business enterprise; business share; corporate name; brand
Popis The aim of this paper is to define legal background of a business enterprise (belonging to a commercial company) and a business share (in a commercial company) valuation within the legal system of the Czech Republic. For this purpose, the paper examines the legal nature of a business enterprise and a business share and the case of their purchases that might require an expert valuation, compares them and defines the differences between them influencing expert assessments so that it can subsequently result in a reliable valuation by an expert witness.
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