Business valuation and value standards

The first publication on this topic in the Czech Republic is intended for all those who deal with asset valuation for various purposes, e.g. for buying and selling businesses, fusion, Acquisitions, accounting and accounting consolidation, valuation under IAS/IFRS accounting, valuation for tax purposes, etc. The book will be especially appreciated by forensic experts and appraisers, auditors, accountants and tax advisors, legal experts and courts as well as students of finance and valuation. The publication contains a systematic elaboration of various forms of global standardization of asset valuation, their interpretation and recommendations for application in the economic practice of the Czech Republic. It clarifies the hitherto chaotic interpretations of the price and value of economic assets and especially of the enterprise as a collective thing. It provides practical guidance to users and valuation preparers on what categories of value to assign to different purposes and valuation assignments.
The thematic scope ranges from the legal regulation of valuation in the Czech Republic to the standards of value in the sense of International Valuation Standards, standards for valuation of companies of the German Institute of Auditors IDW S 1 and deals with their applicability in the Czech Republic. The book also interprets, systematizes or even reintroduces Czech terminology in this field.