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Alokace kupní ceny v rámci podnikových kombinací (IFRS vs. české účetní předpisy) / Purchase Price Allocation in Business Combinations (IFRS vs. Czech Accounting Regulations)

This thesis focuses on business combinations according to IFRS and Czech accounting regulations. According to IFRS, Purchase Price Allocation (PPA) is a vital tool in acquisition reporting and therefore this paper mainly focuses on it. The theoretical part serves as a solid based for the empirical part, highlighting the main differences within the examined accounting types. The empirical part primarily focuses on setting the purchase price containing a contingent consideration, newly identified intangible assets and contingent liabilities reporting, and also net asset's fair value valuation to the acquisition date. The results show a major difference and drawbacks in using the Czech accounting regulations when solving business combinations.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:206020
Date January 2015
CreatorsBartušková, Lenka
ContributorsVašek, Libor, Pelák, Jiří
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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