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Accounting contexts of division by cleaving and amalgamation
 Sládková, Simona ; Skálová, Jana (advisor)
The bachelor thesis on Accounting contexts of division by cleaving and amalgamation at the beginning of the first chapter acquaints readers with the existing types of business transformations and their basic characteristics. Furthermore it extends readers awareness of the division by cleaving and amalgamation and elucidates them the concepts related to this issue. The second chapter focuses on the accounting contexts to the valuation of assets of the dissolved company. Mainly describes it´s reasons, methods and impacts. The third chapter describes preparing of an opening balance sheet. For that it is necessary to write a comment, the content of which the third chapter also deals. The practical part of this thesis presents two concrete companies and analyzes the division by cleaving and amalgamation effected between them.
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See also: similar author names
4 SLÁDKOVÁ, Šárka
4 Sládková, Šárka
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