National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Rozdělení společnosti s ručením omezeným odštěpením a jeho dopady na finanční situaci podniku
Bečičková, Dita
Bečičková D. Division of the limited liability company by spinning-off and its im-pact on the financial situation of the company. Brno: Mendel University, 2019. This diploma thesis deals with the problems of transformations of companies with specialization on the transformation of the companies by spin-off. The theoretical part of the thesis is focused mainly on the legal regulation of transformations of corporations. In the practical part of the thesis I apply theoretical knowledge and reflect it on the illustrative example of a limited liability company. I will carry out a financial analy-sis of the company being divided and also the acquiring company and afterwards I evaluate the financial results before and after the transformation and I will formu-late some recommendations that could be helpful for the companies considering a spin-off.
Odlišnosti daňové evidence a vedení účetnictví
Bečičková, Dita
Bachelor thesis deals with tax records and double-entry bookkeeping. In the theoretical part we are familiar with the legislation, it defines the difference between them, who is obliged to keep tax records and who can choose whether to keep double-entry bookkeeping or to capture income and expenses, assets and liabilities using tax records. The practical part is the example of an individual entrepreneur, who keeps tax records, shown in comparison with the method of double-entry bookkeeping and detects the transition from tax records to double-entry bookkeeping. In conclusion, the recommendation is given that in this case is advantageous to choose the transition.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.