Most valuations for Czech accounting standards concern legal transformations (mergers and divisions), in which each asset and liability of a company can be valued at its market fair value. This makes the picture provided by the books represent the reality better.
What is also relevant to valuations is quantifying adjustments, especially with respect to property interests, loans, or trade receivables that are difficult to recover.
The Valuation Office RSM CZ has considerable experience with valuing corporate assets, whether it is for Czech accounting standards, IFRS or the US GAAP.