|
|
Analisys of legislation recodification influencing company appraisement with further influence on appraisement in accounting
Hlawiczková, Tereza ; Vomáčková, Hana (advisor) ; Randáková, Monika (referee)
Diploma´s thesis is focused on analysis of recodification of private law of the Czech Republic, which was released at the beginning of 2014. Attention is mainly paid on the part of the recodification of private law, which is connected with commercial corporations. The thesis is focused on the law number 89/2012 Sb., nový občanský zákoník and also the law 90/2012 Sb., o obchodních společnostech a družstvech, which are valid since January 1th 2014. The facts of findings are presented on a specific example of merger acquisition. The aim of this thesis is to point out possible problems connected with rectification and its following projection into the issue of company transformation.
|
|
|
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.
|
|
|
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.
|
|
|
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.
|
|
|
Impact of the new Civil Code on various legal areas
Novotný, Lukáš ; Hásová, Jiřina (advisor) ; Spirit, Michal (referee)
The work addresses impact of the new Civil Code and recodification as such on selected laws. The first chapter analyzes the impact of the new Civil Code on the Income tax law and the consequences of this impact. The second chapter deals with the impact of the recodification on the notarial law and demonstrates terminological and factual amendments made to this law. The third chapter is concerned with the projection of the new Civil Code in the Labour Code and the impact of the new Civil Code on the relationship between these two codes. The work mainly uses methods of comparison and analysis. Legislation before the amendments of 2014-01-01 is compared with current legislation and the observed changes are subsequently analyzed.
|
|
|
Structure of executive and supervisory bodies of joint-stock companies
Šudoma, Ondřej ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
The subject of the thesis is analysis of executive and supervisory bodies of joint-stock companies based on the legislation effective since 1st January 2014. The goal is to describe the structure of such bodies, their establishment, competence and guidelines for action. By comparing with the former legislation, it aims to find the differences, new institutes a possibilities brought by the recodification of private law and thus evaluate their effect and possible future influence. The thesis also points out some potentially controversial parts and defects of the new legislation.
|
|
|
Shares in companies after recodification
Hlaváčková, Lucie ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
This thesis deals with shares in companies representing participation rate of the shareholder in a company and his rights and duties resulting from. At first I analyse establishing and regime of companies. Then I deal with kinds of shares in company limited by quarantee and private limited company. Finally, I focus on profit share, settlement and liquidating share. The aim is to analyse new Czech legislation.
|
|
|
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.
|
|
|
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.
|
|
| |
guest ::
