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Comparative analysis of divisions implemented in 2013
Štejfová, Kateřina ; Skálová, Jana (advisor) ; Podškubka, Tomáš (referee)
The main theme of the diploma thesis is the division of companies. The thesis is divided into two parts, a theoretical and a practical one. The theoretical part deals with the legal, accounting and tax framework of the division. The chapter on legislation primarily tackles its development within the European Union and the Czech Republic. The part on accounting concentrates on the determination of the accounting period, valuation of assets and deferred tax regarding the division, while the section on tax legislation adopts the perspective of the Tax Code, corporate income tax and value added tax. The main part of the thesis is practical and offers a comparative analysis of divisions implemented in 2013. First of all, the method of obtaining the data for analysis is described, and then the most part of the chapter deals with the presentation of the result of the analysis.
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Právní a daňové aspekty fúzí společností s ručením omezeným
Laryšová, Karin
This diploma thesis is focused on transformations of companies, specifically on mergers and their law, tax and accounting aspects. In first part of the thesis are described transformations, motives, types of mergers and the merger process. In next part two mergers are analyzed. Subsequently is created the model situation and are formulated suggestions and recommendations, which could help management of companies, which are about to undergo the merger process.
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Fúze kapitálových společností
Schäfferová, Veronika
The topic of this thesis is "Merger of capital companies". The entire work is based on the content of the Act No. 125/2008 Coll., which deals with the transformation of commercial companies and cooperatives. It is focused on the characteristics of the merger, the terms related to it, motives for the merger and historical develop-ment. The practical part deals with the solution of a merger on real companies and the subsequent evaluation of the impact of the merger on these businesses.
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Comparative analysis of mergers realized in the Czech Republic in 2011
Žaba, Martin ; Skálová, Jana (advisor) ; Mejzlík, Ladislav (referee)
The aim of this thesis is to carry out an analytic research on mergers of business companies realized in the Czech republic in 2011. The dissertation is divided into three relatively independent sections. The first one deals with problems of mergers from a theoretical point of view, i.e. definition of basic key concepts, specification of incentives for mergers of business companies, evaluation of their gains within their business strategies and their potential constraints. The second part is focused on an analysis of a legal framework where mergers are realized, especially on requirements of law on transformation of business companies and cooperatives, law on accounting and law on income tax. It also deals with an accounting solution to mergers including its tax impacts. The final part is devoted to selection of criteria and to the actual analysis of mergers realized in the Czech republic in 2011.
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The transformation of companies - spin-off
Uhlířová, Jaroslava ; Skálová, Jana (advisor)
One form of transformation of companies is the spin-off. The main aim of the thesis is to describe the process of spin-off in terms of commercial law, accounting and taxes. There are also summarizes the differences compared to other transformations and examples of real spin-off. The most important obligations and procedures are summarized in the final examples.
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Merger of companies (Domestic and Cross-border), accounting treatment
Fialová, Michala ; Vomáčková, Hana (advisor) ; Vomáčková, Lenka (referee)
The Graduation Theses is targeted at mergers of business Companies and its accounting aspects. The Theses solve mergers from the business - legal point of view (regulating in Act. No. 125/2008 Coll, Transformation of Business Companies and Cooperatives), and also from accounting point of view (from IAS/IFRS) as well from the czech accounting law Accounting Act, Regulation 500/2002 Coll, CAS). A separate chapter is devoted to practical real case of a merger of two limited liability companies.
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Spin-off as a Form of Transformations of Companies
Hindrová, Barbora ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
The thesis deals with the problems of transformations of companies, especially with spin-offs. Its main aim is to monitor whole process of spin-off from legal, accounting and tax point of view and to highlight some of the most important interpretative issues. To fulfil above mentioned aim, the thesis firstly defines transformations of companies from general perspective. In following parts, the thesis concerns only with spin-off using viewpoints of commercial, accounting, tax and other regulation. This is finally followed by real case of spin-off of private limited liability company.
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Accounting issues in company transformations
Teissigová, Petra ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
This thesis focuses on accounting problems that arise in the context of transformation the company. These include the problem of revaluation of assets and liabilities, the difference arising from revaluation and the recognition and reporting of difference from takeovers. To understand the context in thesis is described the Law on transformation of companies and cooperatives, and selected provisions of the Accounting Law.
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Mergers - accounting aspect according the czech legislative and tax framework
Kataeva, Natalia ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
The main goal of my diploma is to describe domestic mergers and amalgamations, which take place on the territory of Czech republic. Chapters are divided and sorted by particular related areas of the czech legislative framowork. First part of my diploma is dedicated to mergeres as they are, their definition and basic characteristic.Then come description of mergers from different standpoints: legal, tax and account principles regarding to realized changes in framework legislation. A separate chapter describes the whole process of merger paying higher attention to obligatory steps and defined statuory terms. One of the chapters describes a process of merger as it is defined by IFRS rules and compares it with how it is defined by czech legislative framework. The last chapter is about showing an example on how two companies are merged.
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