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Merger of Daughter Companies
Kohoutek, Tomáš ; Běhal, Jiří (referee) ; Němeček, Petr (advisor)
The subject of the Thesis titled “Mergers of Daughter Companies” is a suggestion of a method of merger of daughter companies of agricultural division of existing corporate group – AGROFERT HOLDING, a.s. The first part introduces the mother company and the daughter companies which were suggested for the mergers, and furthermore specifies other options of corporate transformations permitted by Commercial Code. The second part includes analysis of feasibility of mergers and possible options thereof. It also includes an explanation of legal rules on the chosen method of corporate transformation – an equity takeover. The last part contains a project of merger of daughter companies, including a timeline thereof, contract on equity takeover and related documents.
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Consolidated Financial Statements
Havranová, Žofia ; Rajchlová, Jaroslava (referee) ; Fedorová, Anna (advisor)
The Diploma Thesis is focused on consolidated financial statements, which specifies propose of consolidation rules of chosen group of companies via the analysis of current status of group of companies joined by a capital. The Diploma Thesis contains the basic characteristics of consolidated financial statements, analysis of current status and proposal of consolidation rules for chosen group of companies. It concern the group of companies, which fulfil conditions for mandatory assembling of consolidated accounts, but are not assembling such consolidated accounts yet.
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Comparison of Selected Forms of Doing Business by Foreign Legal Entities in the Czech Republic
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.
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Consolidated Financial Statements
Havranová, Žofia ; Rajchlová, Jaroslava (referee) ; Fedorová, Anna (advisor)
The Diploma Thesis is focused on consolidated financial statements, which specifies propose of consolidation rules of chosen group of companies via the analysis of current status of group of companies joined by a capital. The Diploma Thesis contains the basic characteristics of consolidated financial statements, analysis of current status and proposal of consolidation rules for chosen group of companies. It concern the group of companies, which fulfil conditions for mandatory assembling of consolidated accounts, but are not assembling such consolidated accounts yet.
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Comparison of Selected Forms of Doing Business by Foreign Legal Entities in the Czech Republic
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.
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Merger of Daughter Companies
Kohoutek, Tomáš ; Běhal, Jiří (referee) ; Němeček, Petr (advisor)
The subject of the Thesis titled “Mergers of Daughter Companies” is a suggestion of a method of merger of daughter companies of agricultural division of existing corporate group – AGROFERT HOLDING, a.s. The first part introduces the mother company and the daughter companies which were suggested for the mergers, and furthermore specifies other options of corporate transformations permitted by Commercial Code. The second part includes analysis of feasibility of mergers and possible options thereof. It also includes an explanation of legal rules on the chosen method of corporate transformation – an equity takeover. The last part contains a project of merger of daughter companies, including a timeline thereof, contract on equity takeover and related documents.
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Consolidated financial statements
Blaha, Miroslav ; Vašek, Libor (advisor)
In my bachelor work, I deal with individual accounting standarts, that edit consolidation. Specifically, it is about czech accounting standards and international financial and reporting standards. It analyses the method of equivalence and the relative method of consolidation. I try to illustrate it with simple examples.
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