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IFRS 3 Business Combination
Pulcmanová, Eva ; Dvořáková, Dana (advisor) ; Vomáčková, Hana (referee)
International Financial Reporting Standard IFRS 3 Business Combinations settles the rules of identifying, measuring, accounting and reporting for the business combinations. It decides, what is, or is not, a business combination, and explains different types of it. It asks an acquirer to use the acquisition method for accounting for the business combination at the date of acquisition. Especially to correctly recognize all the assets and liabilities acquired in the business combinations, to measure them at their fair value at the date of acquisition, to measure goodwill, and to report the information on business combination required in his financial statements. This thesis deals with the most important aspects of the business combinations, especially mergers. It explains also the most significant differences of the standard IFRS 3 Business combinations compared to the previous vision, and to some national legal regulations, and mentions also the probable development of the international accounting in the future. An attention is given also to the cross-border acquisitions. In its practical part, the thesis focuses to evaluation of fulfilling the requirements to disclose information on business combination in practice.
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Multinational companies in air transport
ŽÍŽALOVÁ, Hana
This work {\clqq}Multinational companies in air transport{\crqq} is focused on existence of multinational companies in segment of public air transport. The work is focused on appearance of multinational companies in the air transport or more precisely on analysis of strategic airline alliances in term of its multinational character. Analysis of two multinational airlines, members of two different strategic airline alliances and their confrontation on the basis of services provided to customers is the principal aim of this work. Two airlines of world signification and establishing members of two different alliances, French Air France and German Lufthansa, were chosen for this work. These two airlines were advises in three fields: destination offer, fleet and general services provided to customers.
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Selected legal aspects of mergers and acquisitions and their use in practice
Jiříčková, Karolina ; Kříž, Radim (advisor) ; Knotek, Václav (referee)
Mergers and acquisitions belong to the most used terms in today's economic environment. The reason why is obvious. The optimal allocation of company resources is becoming more and more important and the merger is currently one of the instruments which can support the advantages of synergic effect and can help the companies to be more competitive at the global market. Mergers are proceeding both at domestic and international level and hence it is important to have a clear law in this area. Membership in European Union determines a legal treatment of mergers in the Czech Republic which means that the relevant European regulations need to be implemented into the Czech legal code. This diploma thesis objective is to partially introduce the merger issue in the Czech law and to use the real examples to show some selected implications of the merge processes. Just the real examples illustrate how difficult the merge processes are and how many necessary steps need to be accomplished to successfully merge two or more companies and enter the merger into Czech Trade Register.
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Accounting and tax consequences of uncommon ways of fixed assets acquiring
Žaba, Martin ; Skálová, Jana (advisor)
The aim of this thesis is to provide an overall and comprehensive survey of fixed asset problems from an accounting and tax point of view, especially about mutual dissimilarities of these two approaches. The thesis is divided into three parts. The first one is concerned with a general treatise on dissimilarities of the accounting and tax approach to fixed assets, especially in areas of acquiring, evaluating, depreciation and its elimination from use. The second part of my thesis deals with specifics witch are connected with acquiring of fixed assets by owner's investments, donations or during mergers of companies and by other uncommon ways, including tax impacts of these transactions. The third part is focused on a deferred tax, as a result of a discrepancy between accounting and tax regulations and its application to problems described in the second part of my thesis.
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The mergers of breweries and their influence on the prices of beer and the market stucture in the Czech Republic
Matej, Vlastimil ; Gráf, Václav (advisor) ; Loužek, Marek (referee)
The aim of the bachelor thesis is to analyse an influence of breweries' mergers on the price of beer and the market structure in the Czech Republic. This paper is focused on the development of market structure at the market of bottled beer and keg-beer in the last 20 years. Both markets has noticed strong rise of market concentration so far. The biggest brewing companies either with Czech or with foreign capital participation are also introduced here. In the part dedicated to the influence of breweries' mergers on the price of beer there is a summary showing price development of some Czech bottled and keg-beer. Connecting of the breweries and their influence on the extensity of offered beer are assessed on the examples of Heineken Czech Republic Group and K Brewery Group. On the total analysis of the ROA and ROS ratios it is possible to see significant differences depending on the size of the company. The last part of this paper demonstrates a tax advantage of the small breweries.
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Takeover Techniques and Regulation of Takeover Techniques in Czech Law
Pecháčková, Martina ; Buus, Tomáš (advisor) ; Brada, Jaroslav (referee)
The thesis disserts on particular takeover techniques, both generally and with respect to the specific regulation by Czech law, considering the relevant rules of acquis communautaire. The paper is focused in particular on takeover bids, public offers for purchase or swap of shares, squeeze-out, sell-out, purchase of business establishment and mergers. The objective is to analyze the subject-matter both from legal and economic point of view, with respect to tax and accounting implications. The thesis contains also the analysis of suitability of particular takeover techniques for specific types of investors, with respect to the aims and intents pursued.
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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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The impact of whole company investment and mergers upon value and structure of equity
Pražáková, Jana ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
This graduation thesis is concerned with impacts on equity which are caused by some of selected operations with company (whole company investment, merger). The explanation of essence and elements of equity is basis of understanding. Particular operations with company are specified in light of commercial law, accountancy and taxes. Special attention is paid to questions of revaluation. The application of different valuation base has got a fundamental impact upon value and structure of equity.
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The Influence of Economic Crisis in Techo, a.s.
Bubeníková, Edita ; Fantová Šumpíková, Markéta (advisor) ; Fanta, Petr (referee)
This Thesis contains theoretical and practical part. The theory clarifies basic terms concerning the economic crisis, the field of human resources and defines the terms of merger and acquisition. Then, this theoretical part presents a period of economic crisis in the light of macroeconomic indicators and other indicators that brings near the specifics of this period. The practical part analyses two fields in the Techo Corporation -- the field of human resources and the company's strategy in the form of acquisition. According to the analysis, in the end of this Thesis, there are summarized impacts of economic crisis onto the analyzed field of human resources. There also appears a review of realized acquisition in the end of this work.
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