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Český finanční a účetní časopis
Article . 2014 . Peer-reviewed
License: CC BY
Data sources: Crossref
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Český finanční a účetní časopis
Article
License: CC BY
Data sources: UnpayWall
https://dx.doi.org/10.18267/j....
Other literature type
Data sources: Microsoft Academic Graph
https://dx.doi.org/10.18267/j....
Other literature type
Data sources: Microsoft Academic Graph
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Appraisement at Transformation of Commercial Corporations after Czech Law up Recodification

Oceňování při přeměnách obchodních korporací podle českých předpisů po rekodifikaci
descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Oct 2014Publisher:Prague University of Economics and BusinessJournal:Český finanční a účetní časopis, volume 2,014, pages 150-155 (issn: 1802-2200, eissn: 1805-4838, Copyright policy )
Authors: Hana Vomáčková;

doi: 10.18267/j.cfuc.415

Appraisement at Transformation of Commercial Corporations after Czech Law up Recodification

Abstract

I po rekodifikaci existuje v obchodnim i ucetnim pravu problem s použitim metody koupě - akvizice. Pro reorganizace jsou v pravu fakticky uznany podminky pro aplikaci přeceňovani na realnou hodnotu. Zahajovaci rozvahy nastupnických spolecnosti pak neposkytuji věrný a poctivý obraz financni situace. Dochazi k nadhodnocovani majetku a vlastnich zdrojů.

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    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 2
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Top 10%
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
2
Average
Top 10%
Average
gold