The impact of deferred tax on company valuations in the case of mergers
The impact of deferred tax on company valuations in the case of mergers The aim of the paper is to fill the gap in the literature related to the disclosure of relevant deferred tax value in accounting under a merger in relation to the valuation of the participating companies. Apart from a descripti...
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Rada Naukowa SKwP
2017-09-01
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Online Access: | http://ztr.skwp.pl/gicid/01.3001.0010.4998 |
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doaj-49f718d3ce1d471ba5de8c396f3228e12021-04-02T03:48:58ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2017-09-01201794 (150)13114410.5604/01.3001.0010.499801.3001.0010.4998The impact of deferred tax on company valuations in the case of mergersViola SebestikovaKaterina KrzikallovaThe impact of deferred tax on company valuations in the case of mergers The aim of the paper is to fill the gap in the literature related to the disclosure of relevant deferred tax value in accounting under a merger in relation to the valuation of the participating companies. Apart from a description, methods of analysis, synthesis, and comparison are used in this paper as well. The model example shows possible methods of accounting solutions and their influence on the value of assets with a different approach to this solution. Non-disclosure of deferred tax in the opening balance sheet could have a negative impact on the economic decision-making of the acquiring company. The aim of this paper is also to raise the debate at the international level about the extent to which deferred tax should be reflected in the expert valuation of companies or whether it is a purely accounting problem. http://ztr.skwp.pl/gicid/01.3001.0010.4998accountingdeferred income taxcompanies valuationequitymergernet assets |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Viola Sebestikova Katerina Krzikallova |
spellingShingle |
Viola Sebestikova Katerina Krzikallova The impact of deferred tax on company valuations in the case of mergers Zeszyty Teoretyczne Rachunkowości accounting deferred income tax companies valuation equity merger net assets |
author_facet |
Viola Sebestikova Katerina Krzikallova |
author_sort |
Viola Sebestikova |
title |
The impact of deferred tax on company valuations in the case of mergers |
title_short |
The impact of deferred tax on company valuations in the case of mergers |
title_full |
The impact of deferred tax on company valuations in the case of mergers |
title_fullStr |
The impact of deferred tax on company valuations in the case of mergers |
title_full_unstemmed |
The impact of deferred tax on company valuations in the case of mergers |
title_sort |
impact of deferred tax on company valuations in the case of mergers |
publisher |
Rada Naukowa SKwP |
series |
Zeszyty Teoretyczne Rachunkowości |
issn |
1641-4381 2391-677X |
publishDate |
2017-09-01 |
description |
The impact of deferred tax on company valuations in the case of mergers
The aim of the paper is to fill the gap in the literature related to the disclosure of relevant deferred tax value in accounting under a merger in relation to the valuation of the participating companies. Apart from a description, methods of analysis, synthesis, and comparison are used in this paper as well. The model example shows possible methods of accounting solutions and their influence on the value of assets with a different approach to this solution. Non-disclosure of deferred tax in the opening balance sheet could have a negative impact on the economic decision-making of the acquiring company. The aim of this paper is also to raise the debate at the international level about the extent to which deferred tax should be reflected in the expert valuation of companies or whether it is a purely accounting problem.
|
topic |
accounting deferred income tax companies valuation equity merger net assets |
url |
http://ztr.skwp.pl/gicid/01.3001.0010.4998 |
work_keys_str_mv |
AT violasebestikova theimpactofdeferredtaxoncompanyvaluationsinthecaseofmergers AT katerinakrzikallova theimpactofdeferredtaxoncompanyvaluationsinthecaseofmergers AT violasebestikova impactofdeferredtaxoncompanyvaluationsinthecaseofmergers AT katerinakrzikallova impactofdeferredtaxoncompanyvaluationsinthecaseofmergers |
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1724173574281887744 |