Original title: Fúze a akvizice
Translated title: Mergers and acquisitions of companies from accounting and tax point of view
Authors: Řezáčová, Alena ; Vomáčková, Hana (advisor) ; Zelenka, Vladimír (referee)
Document type: Master’s theses
Year: 2008
Language: cze
Publisher: Vysoká škola ekonomická v Praze
Abstract: [cze] [eng]
Práce zobrazuje možnosti spojení podniků, jejich právní rámec a daňové dopady podle legislativy ČR a účetní řešení těchto transakcí s podniky podle předpisů ČR a podle IFRS. This thesis describes the possibilities of combining of companies, their legal regulation and tax imppact according to laws of the Czech Republic, and the accounting handling of such corporate transactions under Czech accounting rules and under IFRS.
Keywords: Asset acquisitions; Business combinations; Capital acquisitions; Combining of companies; Mergers; Sale of company; Fúze; Kapitálová akvizice; Majetková akvizice; Podnikové kombinace; Prodej podniku; Spojování podniků

Institution: University of Economics, Prague (web)
Document availability information: Available in the digital repository of the University of Economics, Prague.
Original record: http://www.vse.cz/vskp/eid/8688

Permalink: http://www.nusl.cz/ntk/nusl-4683


The record appears in these collections:
Universities and colleges > Public universities > University of Economics, Prague
Academic theses (ETDs) > Master’s theses