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Members of individual types of Business Company
Flachsová, Liběna ; Horáček, Tomáš (advisor) ; Horáček, Vít (referee)
Members of Individual Types of Business Companies The purpose of my thesis is to analyse the differences between the regulation of members of individual types of business companies in the current Commercial Code and in the Business Corporations Act (hereinafter the "BCA"). The reason for my research is the fact that the BCA will become effective on 1 January 2014. Therefore, it is in the best interest of shareholders to become sufficiently familiar with the new regulation. The thesis is composed of six chapters. Chapter One is introductory and defines the basic terminology used in the thesis. The chapter is subdivided into three parts. Part One defines a business company, Part Two defines a member and Part Three deals with the transition to the new act. Chapter Two focuses on General Commercial Partnership (Unlimited Partnership). This chapter addresses the major changes, e.g. more precise definition of the Partnership, (non)transferability of the share, and the very interesting possibility to pay one's business contribution by performance of work or provision of services. Chapter Three is aimed at members of a Limited Partnership. The primary upcoming change is basically a shift back to the principals of partnership, especially by the subsidiarity of provisions governing a General Commercial...
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Impact on Business Corporations Act in accounting and corporate finance
EIBLOVÁ, Pavla
The main goal of this contribution is to assess the impact of changes in legislation in 2014 to accounting and corporate finance of business corporations. Partial objective are then create a draft chart of accounts, exemplars (which point out effect of a change in accounting legislation) and analysis of selected charters of two types of business corporations (joint-stock company, limited liability company) represented by each of five specific companies. Yet another objective is to quantification of the estimated cost to amend the charters / social contracts / incorporation documents.
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The recodification of civil rights in the Czech Republic from the perspective of accounting and taxes
Kourová, Miroslava ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The thesis deals with changes in accounting and taxes due to the recodification of civil rights in the Czech Republic. The aim of the thesis is to describe and explain changes due to the recodification. The thesis analyzes the new Civil Code and the Law of Business Corporations. The thesis features terminology changes caused by the recodification, analyzes amendments of laws and regulations related to accounting and taxes, and describes the individual changes in practice. The thesis ends with a few explanatory views of the Commission for the Application of the New Civil Legislation of the Department of Justice related to the topic of this thesis.
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The influence of recodification of private law to a limited liability company
Koláčková, Ivana ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
The aim of the diploma thesis is to compare the limited liability company legislation before the recodification of private law and after. The thesis is mainly focused on the accounting implications. The first chapter is dedicated to the recodification, their rationale and basic principles. The second section explains important dates related to changes in legislation. The following chapters describe the specific changes and their accounting solutions. At the end of the thesis is evaluated the effect of the recodification. Overall, the new legislation does not drastically alter the business corporations law. Newly entrust them much more freedom in deciding about themselves. Much more power and responsibility are concentrated in the hands of their statutory bodies.
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Accounting and tax consequences of the Business corporation act
Šindelář, Michal ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
The diploma thesis deals with the new legal regulation of trading companies. The aim is to present the legal regulation of trading companies and so to connect the Business corporation act with the accounting and tax regulations. The first part presents the basic aspects of the regulation of trading companies in the system of the new legal regulation. It deals with the mutual position of the new Civil code and the Business corporation act and occupies itself with the general reglation of legal persons, that applies to trading companies. This part is being followed with the presentation of general requirements of the Business corporation act. The second part analyses the personal companies, where the special attention is dedicated to deposit duty, that can be paid for by doing work. The last part presents the capital companies and the special attention is dedicated ty paying of prepayments on share on profit (dividends) in these companies. The thesis is completed with a lot of practical examples and diagrams.
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Legal status of shareholder pursuant to the Business Corporations Act
Zahradníček, Jaroslav ; Kříž, Radim (advisor) ; Pihera, Vlastimil (referee)
Shareholder is an essential part of a joint stock company. No joint stock company can exist without its shareholders. Although, due to the nature of a joint stock company shareholders are not entitled to direct exercise of executive functions in the company, they may influence the operation of the join-stock company using their shareholder's rights. In connection with participation in the company, shareholders have also other rights, in particular right to a profit share or to a liquidation share. Special rights are granted to a minority shareholders (or qualified shareholders), due to their weaker position in the company. In addition, shareholders must fulfill certain obligations towards the company, in particular to fulfill a contribution obligation and to behave loyally towards the company. The aim of this thesis is to describe in general all the rights and obligations of shareholders, i.e. to describe its legal status in the company pursuant to the Business Corporations Act. The Business Corporations Act is effective for a relatively short time (as of 1 January 2014) and though it is largely based on the repealed Commercial Code, the interpretation of certain provisions may raise more questions than answers. Therefore, this thesis also seeks to point out possible ambiguities of this new legislation and to offer a solution to them.
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The legal status of a board of directors’ member in a joint stock company after the recodification
Košařová, Dita ; Moravec, Tomáš (advisor) ; Andreisová, Lucie (referee)
New legal regulation of the private law contained in the New Civil Code and the Business Corporations Act has brought plenty of changes also in the status of a board of directors' member in a joint stock company. Both codes have brought new terminology, new institutes and clarification of the rules known from the legal regulation before the recodification. On one hand there is certain loosening in the decision making of statutory bodies of business corporations, on the other hand there is tightening of sanctions for cases of failure. This diploma thesis introduces major institutes of legal regulation related to the status of a board of directors' member and provides a basic comparison with the legal regulation before the recodification.
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Accounting and tax specifics of a limited company
Málková, Kristýna ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
The diploma thesis is focused on a limited company from legal, tax and accounting perspectives. The thesis contains comparison of to date legislation after the recodification of business law with its consequences and Commercial Code. This comparison aims mainly on the process of foundation of a company, company's authorities, reserve fund and increase and decrease of share capital. The following chapter contains impacts of mentioned recodification on accounting standards. The thesis is further concerned about the corporate income tax. Last chapters are about executive directors' rewards including their taxation and about distribution of profit. These chapters describe an approach of a current legislation as well as the obsolete Commercial Code.
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The impact of recodification of the civil and commercial code on the Czech accounting standards
Kašparová, Petra ; Müllerová, Libuše (advisor) ; Trytko, David (referee)
The Czech accounting standards have been amended many times yet. They were nevertheless adjusted in connection with the recodification of the private law on January 1st, 2014. Main output of this recodification was "The new civil code" and "The law about commercial corporations". The diploma thesis examines the impact of these legal standards on the Czech accounting standards. Apart from that, the new civil law brings also new terminology, what has consequently an impact on legislative and technical changes of the Czech accounting standards. Moreover the thesis talks about selected recodification areas, which significantly interfere in accounting. It is mainly the new concept of properties, trust, earnest payment and paying of prepayments on share on profit. Last but not least, the thesis tries to explain the new definition of technical improvement.
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