Persons at MENDELU


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prof. Ing. Danuše Nerudová, Ph.D.
Identification number: 1304
University e-mail: danuse.nerudova [at] mendelu.cz
 
Academic staff - university professor - Department of Accounting and Taxes (FBE)
Head of department - Department of Accounting and Taxes (FBE)
Rector - Mendel University in Brno
 
Externí oponentka IGA - Faculty of Forestry and Wood Technology (MENDELU)

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Basic information

Basic information about a final thesis

Type of thesis: Dissertation thesis
Thesis title:Valuation of non-cash contributions in the German start-up balance sheet according to the German Commercial Code, Austrian Commercial Code and International Financial Accounting Standards
Written by (author): PhDr. Andreas Laux, Ph.D.
Department: Department of Accounting and Taxes (FBE)
Thesis supervisor: prof. Ing. Danuše Nerudová, Ph.D.
Opponent 1:doc. Ing. Jaroslav Sedláček, CSc.
Opponent 2:prof. Ing. Jan Široký, CSc.
Opponent 3:doc. Ing. Miloš Tumpach, Ph.D.
Final thesis progress:Final thesis was successfully defended.


Additional information

Additional information about the final thesis follows. Click on the language link to display the information in the desired language.

Language of final thesis:English

Czech        English

Title of the thesis:Valuation of non-cash contributions in the German start-up balance sheet according to the German Commercial Code, Austrian Commercial Code and International Financial Accounting Standards
Summary:The current economic crisis shows that the valuation of assets is an important subject for our global economy because reserves help a company to better with-stand a crisis. The valuation of assets should therefore be perfected as soon as a company is established. How non-cash contributions are valued in the start-up balance sheet has long-term consequences for future balance sheets and profit and loss accounts. There is a loophole in the valuation of non-cash contributions in Germany as the §§ 242 I, 253 I, 255 I HGB (German Commercial Code) are only to be applied by analogy. When comparing this with international standards on the other hand, the valuation of non-cash contributions on company start-up is clearly regulated in other countries; for example in Austria by codification of the fair value in § 202 UGB (Austrian Commercial Code) and in the IFRS reporting system by the prin-ciple of fair value. Due to the German loophole, there is an ongoing controversial discussion in academic literature on the valuation of non-cash contributions. This leads to a need to investigate the subject in more detail with the aim of ascertain-ing whether there should be a uniform perspective and accordingly an ideal valua-tion. The dissertation concludes that non-cash contributions should be valued at the attributable market value (fair value). With the introduction of the term, attribut-able market value in § 255 IV HGB, the German legislator has taken the first step in this direction and should now take the second step and extend the application of this term to non-cash contributions analogous to § 202 UGB. If this recom-mendation is adopted, this would contribute to the standardization of reporting from a scientific perspective and to the solidity of German companies.
Key words:non-cash contribution, start-up, notional costs of acquisition

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Display the assignment formFinal thesisSupervisor's reviewOpponent's review J. SedláčekOpponent's review J. ŠirokýOpponent's review M. Tumpach