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Accounting treatment of mergers of companies with an emphasis on valuation
 Dvořáková, Zuzana ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
This thesis is focused on mergers with an emphasis on valuation. It deals mainly with economic, legal, accounting and tax aspects. These aspects are enriched by the amendment of laws that come into legal force from 2012. The thesis is complemented by expert valuation process, without which most of the mergers could not be realized. Final part of this thesis describes concrete national merger of three companies stating the accounting treatment.
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