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Tax Implications of Company Conversions
Ligasová, Michaela ; Zeráková, Petra (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on the transformation of business companies. The theoretical part deals with individual types of transformations, and especially their accounting and tax implications. The practical part of the thesis deals with the most common cases of company transformations, namely mergers and divisions. The last part of the diploma thesis contains practical examples and their evaluation.
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Tax Implications of Company Transformations
Šestáková, Denisa ; Foukalová, Lenka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the transformation of business companies. The first part defines the theoretical basis of the work focused on legal, accounting and tax issues of conversion. The practical part aims to make two variants of the transformation of a business company, division by spin-off and split. In the final part of the work, the methods of comparative conversion are presented and a more suitable variant for the implementation of the transformation is selected.
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Tax Implications of Company Transformations
Roubíčková, Kristýna ; Ondráková, Zdeňka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the business combinations. The theoretical part is focused on individual types of business combinations and their legal, accounting and tax aspects. The analytical part contains practical examples of selected types of business combinations and their subsequent comparison. In the suggestion part, these specific business combinations are evaluated from a legal, accounting and especially tax point of view.
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Tax Implications of Company Transformations
Moder, Patrik ; Pavlík, Jiří (referee) ; Kopřiva, Jan (advisor)
Diploma thesis deals with on the transformation of business companies with focus on the tax implications of these processes. At the beginning of this thesis is described theoretical basis of the thesis in which clarified the characteristics of individual companies, transformations of copmpanies and law, accounting and tax aspects of transformations of these companies. The own proposals make a model example which is focused on the merger of two limited liability companies and the defining of their accounting and tax implications of this transformation.
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Fúze obchodních společností v oblasti zemědělství
Mašová, Sabina
Mašová, S. Mergers of Comapanies in the Agriculture. Bachelor thesis. Brno: Men-del University, 2016. This bachelor thesis is focused on mergers of companies in the specific sector of the Czech economy, which is agriculture. At first, the current state of the transformation of business companies, the position of agriculture in the Czech Republic and the the position of mergers in this sector was described, through literature review. The second part of this work summarizes the process of merger on particular companies. The Impacts of the merger on the significant items of the financial statements and the impact on the company's management were determined.
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Daňové a účetní aspekty přeměn obchodních korporací
Daňková, Markéta
This thesis focuses on the transformation of companies specifically the merger. The aim of this thesis is to suggest adequate procedure of fusion, on the basis the model examples of cross mergers of personal and capital companies. The procedure is suggested according to the described accounting and tax aspects of transformations of companies and identified problem areas.
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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.
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Tax Impacts of Business Corporation Transformation
Plevová, Martina ; Hájek, Adam (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is aimed at transforming commercial companies, which are enshrined in Law No. 125 / 2008 Coll., on transformations of companies and cooperatives. The theoretical part deals both with individual corporate conversions and the legal and accounting aspects of these conversions, and in particular the tax implications. The practical section lists the two most common cases of corporate transformations, namely divisions and mergers. This section serves to identify important knowledge and information related to the corporate transformation process. The third part of the diploma thesis deals with the assessment of practical cases.
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Tax Impacts of Business Corporation Transformation
Moder, Patrik ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
Diploma thesis deals with on the transformation of business companies with focus on the tax implications of these processes. At the beginning of this thesis is described theoretical basis of the thesis in which clarified the characteristics of individual companies, transformations of copmpanies and law, accounting and tax aspects of transformations of these companies. The own proposals make a model example which is focused on the merger of two limited liability companies and the defining of their accounting and tax implications of this transformation.
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Goodwill in mergers
Smejkalová, Eva ; Skálová, Jana (advisor) ; Gnoth, Boris (referee)
The diploma thesis is focused on goodwill, which can occur during mergers of companies in the Czech Republic. The beginning of the theoretical part is devoted to the definition of the term goodwill, summary of the history of that accounting item and explanation of the types of business transformations. It is followed by comprehensive description of recognition and reporting of goodwill and valuation difference on acquired assets in accounting during domestic mergers. The thesis is supplemented by references to specific statutory regulations relating to the manner and timing of the recognition of these items. The whole thesis is focused exclusively on mergers in the Czech Republic. The application part contains information about research and analysis of selected domestic mergers realized in years 2012 and 2013. The most important conclusion of the analysis is that goodwill occurs very rarely during mergers in the Czech Republic.
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