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Mergers of business corporations
Jechová, Lenka ; Vomáčková, Hana (advisor) ; Randáková, Monika (referee)
The theme of this diploma thesis is mergers of business corporations. The theoretical part contains transformations of business corporations and their forms. The biggest part of this thesis deals with mergers in the Czech Republic. There are advantages and disadvantages of mergers, motives of mergers and types of mergers. This thesis also includes the merger process, specifics of various types of business corporations and accounting of mergers. For better understand of accounting follows the model example. One part of this thesis is about business combinations according to IFRS and US GAAP. The practical part contains information about several mergers. I am considering if these mergers comply with the law and whether they were successful or not.
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De-merger of companies
Grohoľová, Alžběta ; Vomáčková, Hana (advisor) ; Pospíšil, Jiří (referee)
The main aim of this thesis is to describe the complex transaction that is de-merger. It outlines the legal process of divisions, accounting and tax procedures. From the legal point of view, the main emphasis is put on the decisive date and draft terms of division. The accounting part concentrates on valuation and deferred tax. There is also a brief characterization of corporate income tax regarding divisions. The last part of this thesis describes some examples from accounting practice and their analysis and comparison.
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Analyse of financial policy of medical facility
Fuxa, Radek ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis is focused on the accounting policy of Czech medical facilites. The main purpose of this thesis is to analyze accounting policy of medical facilites on particular case of hospital. The work is devided into three parts. In the first part are described rules of czech financial accounting, the second part is focused on the specific rules of business in the healthcare in the Czech republic and in the thrid part is shown the practical example of accounting policy of medical facility.
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Liquidation of business corporations in the Czech republic
Ješutová, Tereza ; Vomáčková, Hana (advisor) ; Randáková, Monika (referee)
This thesis deals with the liquidation of business corporations in the Czech Republic. The whole course of the liquidation from voluntary decision itself to deletion from the Commercial Register is considered from the financial, tax and legal perspective. There are descripted the duties and rights of the liquidator and the possibility of transition from liquidation in insolvency proceedings. The findings are in the practical part demonstrated on concrete examples selected from the Commercial Register.
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The impact of accounting policy on the financial analysis
Huléni, Štefan ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis aims on the influence of accounting policy of the company Niké Ltd on the results of its financial analysis. The main target of the thesis is to describe and discuss accounting policy of the company Niké Ltd. Above all, this thesis deals with the issue of financial analysis methodic and its interpretation for the company Niké Ltd, description of economy traits in the area of bet industry and analyzing the implications of the accounting policy on the outputs of financial analysis.
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The analysis of the accounting policy of the company Renault Czech Republic, Plc.
Hinnerová, Michaela ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This bachelor thesis is focused on the accounting policy of the company Renault Czech Republic, Plc. The main purpose of this thesis is to analyze the accounting policy of this company and then compare it with standard Czech accounting methods. Theoretical part of this thesis is focused on the issues of reporting non-current assets, inventories, receivables, current financial assets, provisions, accrued items and financial reports. The same issues are subsequently addressed from the point of the accounting methods used by the company Renault Czech Republic, Plc. and the companies accounting policy is compared with the Czech accounting standards.
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The influence of a legal form of merging on accounting and tax solution
Geršlová, Martina ; Vomáčková, Hana (advisor) ; Pospíšil, Jiří (referee)
The thesis is focused on the issue of merging via acquisitions and mergers. It proceeds through all the legal, taxation and accounting aspects. The thesis has been written in accordance with all valid legislation for the year 2016. It deals with a substantiality of merging and impacts on accountancy and tax obligations of the participating entities in merging. At the end of this thesis is an example of merger solved based on theoretical knowledge. The last chapter a small research focused on motives and financial statements of entities which have realized a merger.
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Impact of accounting policy of the selected company on its financial analysis
Kolářová, Lucie ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
While analysing financial health of a company, it is important to consider its specific accounting policy, which affects the interpretation of financial credibility and reliability. This theses analyses the impact of the accounting policy of AERO Vodochody a.s. on financial analysis of this company from 2010 to 2014. Firstly, the thesis analyses the effect of the accounting policy of AERO Vodochody a.s. on its statement of financial position and secondly, it examines the influence of the entries in the statement of financial position on financial indicators. AERO Vodochody a.s. carried out a purchase merger of Technometra Radotín plc., which had very little impact not only on the statement of financial position of the acquiring company, but also on the financial indicators. Significant effect on the statement of financial position of AERO Vodochody a.s. had the spin-off of 43 % of its assent and liabilities. This transaction severly affected the development of depreciation, impairment and reserves, the structure of the statement of financial position and the financial indicators of AERO Vodochody a.s.
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The impact of accounting policies of the selected company on the conclusions of the financial analysis
Mocák, Marek ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
This thesis discusses the accounting policy and financial analysis of the company Philip Morris ČR a.s. and defines the relationship between them. The aim is to bring the issue of the definition of accounting policies and the impact of the changes on the outputs of financial analysis. The work describes the formation of accounting policy and its relation to financial analysis, information sources and tools of financial analysis. In the practical part is defined the accounting policy and financial analysis of the selected company. In the end is described how the accounting policy affected the outcomes of analyzed company and what factors in the analysis had the biggest effect.
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