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National Repository of Grey Literature

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Prodej podniku z pohledu právního, účetního a daňového Šťásková, Pavla ; Martiník, Karel (advisor) Bakalářská práce je zaměřena na právní, účetní a daňový pohled prodeje podniku. Část zabývající se právním pohledem popisuje českou legislativní úpravu prodeje podniku a zaměřuje se na konkrétní ustanovení a zákony. Čtvrtá kapitola se věnuje způsobu účtování při prodeji podniku z pohledu prodávajícího i kupujícího. Další kapitola popisuje účtování u osob, které vedou daňovou evidenci. Poslední část práce se zaměřuje na daňový pohled prodeje podniku. Věnuje se jednotlivým typům daní a jejich dopadům na prodej podniku. V příloze je uveden příklad na prodej a koupi podniku, zaúčtování jednotlivých operací a dopad na rozvahu a výsledek hospodaření. Detailed record

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