Informace o publikaci
ANALYSIS OF MERGER PROCESS IN THE CONDITIONS OF THE CZECH LEGISLATION
| Autoři | |
|---|---|
| Rok publikování | 2011 |
| Druh | Článek ve sborníku |
| Konference | Proceedings of the 5th International Scientific Conference: Finance and the Performance of Firms in Science, Education and Practice. |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Ekonomie |
| Klíčová slova | company transformation; merger; legal regulations; commercial law; accounting practices; tax law; assets and liabilities; owned and loaned capital; |
| Popis | The paper contains the first results of a project which were obtained from an informative study aimed at the identification of problems related to the preparation of mergers in compliance with current legislation. The paper points out the barriers to mergers which are connected to legislative insufficiencies and discrepancies arising between commercial, accounting and taxation practices. A clear theoretical solution of specific situations which can appear during mergers is missing. The identified issues to be tackled in the framework of accounting and taxation practices will be analysed deeper within the project and their consequences for the equity and capital situation of participating companies and owners’ investments will be evaluated. The criterion for the solution and the basis for possible proposals of legislation modifications are the economic substance and social consequences of the implemented transformations. |
| Související projekty: |