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National Repository of Grey Literature

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Řešení akvizic a fúzí obchodních společností v souladu s Mezinárodními účetními standardy a českými právními normami Štěpánek, Ondřej ; Jandourková, Hana (advisor) ; Rajnochová, Lenka (referee) Cílem diplomové práce je zmapovat problematiku akvizic a fúzí v souvislosti s jejich účetním zachycením a vykázáním. Výchozím bodem celé práce je poskytnutí teoretického základu popisujícího podstatu a typy těchto transakcí včetně určitého historického přehledu. V dalších krocích se práce zaměřuje na popis postupů účetního zachycení akvizic a fúzí nejprve v souladu s Mezinárodními účetními standardy a poté v souladu s českými právními normami. Na závěr je práce doplněna praktickým příkladem fúze obchodních společností. Detailed record

National Repository of Grey Literature : 11 records found   11 - 11  jump to record:

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