The following information was submitted:
Transactions: INTERNATIONAL JOURNAL of MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES
Transactions ID Number: 19-162
Full Name: Roman Sklenar
Position: Ph.D. Candidate
Age: ON
Sex: Male
Address: Liptovská Porúbka 131, 033 01
Country: SLOVAKIA
Tel: 602276691
Tel prefix: 00420
Fax:
E-mail address: rom.sklenar@gmail.com
Other E-mails: xsklr02@vse.cz
Title of the Paper: Problems Linked to Cross-Border Mergers: Focused on the Company Located in the Czech Republic
Authors as they appear in the Paper: Roman Sklenar
Email addresses of all the authors: rom.sklenar@gmail.com
Number of paper pages: 9
Abstract: To allow free movement of capital among the Member States, European Committee published the 10th European Directive no. 2005/56/EC about cross-border mergers. However there are still some big differences, which can disallow preceding this type of mergers. This paper points out barriers, which causing disability of cross-border mergers between the Merger States and points to some significant problems that may be for the candidate of merger interesting and complicate the process from the Czech perspective. This paper also describes types of mergers, merger process and reasons for mergers. After short introduction it describes differences in implementation of 10th European Directive into national laws of Merger states. Paper is extended from mergers to foreign entities enterprise branches, permanent establishments and organizational units settled by the Czech company broad or foreign company in the Czech Republic. Huge part of this paper is pointed at problems linked !
to cross-border merger, exactly problems with valuation and revaluation differences, which occurs at the merger process. Paper also describes international regulation of mergers, accurately aimed to IFRS 3 – business combinations.
Keywords: Cross-border, Decisive day, IFRS, Merger, Valuation
EXTENSION of the file: .doc
Special (Invited) Session: Barriers of Cross-Border Merger with a Company Located in the Czech Republic
Organizer of the Session: 202-138
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