Wycena wartości aktywów i zobowiązań w przypadku podziału spółki kapitałowej
Assets and liabilities measurement in company split

Summary/Abstract: The aim of this article is to present one of the key problems in the split of a company, i.e. measurement of its assets and liabilities, and determination of the shares (interests) exchange parity. For this, it is necessary to measure the value of shares (interests) of each party to the split, i.e. the company being divided and the companies taking over. Neither the Accounting Act nor the International Financial Reporting Standards state clearly how to account for the assets acquired in such a situation, and more specifically, whether the book value or fair value should be used. The article presents the usefulness of the different methods of assets and liabilities measurement, depending on the legal method used in the split and the shareholders structure of the company being divided and the companies taking over its assets.

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