The revaluation of assets and liabilities at the fair value in amalgamation into a separate accounting entity

Amalgamation into a separate accounting entity is one of the ownership transactions where two or more companies are cancellation without liquidation and its capitals are transferred to the newly constituted entity that becomes a successor entity. In this ownership transaction is necessary to revaluating the assets and liabilities at the fair value in companies whose are cancellating withou liquidation. Revaluation of assets and liabilities at the fair value resulting from the recognition of the true value of assets and liabilities within the company and in view of the fact that the Slovak Republic is the preferred method of reporting of assets and liabilities at historical cost. The contribution will be focused on the revaluation of assets and liabilities at fair value i amalgamation into a separate accounting entity.