Vomáčková, Hana - In: European Financial and Accounting Journal 5 (2010) 2, pp. 7-24
– by means of accounting entries by which the successor takes over the business of a liquidated company and its assets and … liabilities, i.e. a de facto accounting procedure as used for booking the contribution of a business. From a formally legal point … understand both domestic and cross-border mergers as business combinations and to build both commercial law and accounting law …