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Tax and Accounting Aspects of the Transition
Abrahámková, Soňa ; Stříž, Jiří (referee) ; Svirák, Pavel (advisor)
This thesis deals with accounting and taxation aspects of transformations of business corporations. Specifically, it deals with division of business corporations, using the method of the classical division and spin-off. The firts part describes the theoretical basis for accounting, tax and legal issues of division. In the second part of the work the company is practically performed in two ways, which are compared in the final part of the work and a variant for the implementation is recommended
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Tax and Accounting Aspects of the Transition
Abrahámková, Soňa ; Stříž, Jiří (referee) ; Svirák, Pavel (advisor)
This thesis deals with accounting and taxation aspects of transformations of business corporations. Specifically, it deals with division of business corporations, using the method of the classical division and spin-off. The firts part describes the theoretical basis for accounting, tax and legal issues of division. In the second part of the work the company is practically performed in two ways, which are compared in the final part of the work and a variant for the implementation is recommended
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Accounting and tax consequences of the transformations of companies
Hošek, Petr ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The aim of this thesis is on the base of accounting and tax treatment of corporate transformations modeled timelines for each phase of transformation, respectively. merger and spin-off, and test their functionality on the practical example. For the purpose of accomplish this goal was done, especially in the first two parts, the analysis of individual Czech and European professional publications and articles, as well as Czech and European legislation and judicature. For the next parts it was also used comparison of accounting and tax treatment of transformation, respectively. merger and spin-off, modeling timelines for each phase of transformation and their testing on practical example for the purpose of verification of functionality. The conclusion evaluates the usability of modeled timelines for practice.
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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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Comparative analysis of divisions implemented in 2013
Štejfová, Kateřina ; Skálová, Jana (advisor) ; Podškubka, Tomáš (referee)
The main theme of the diploma thesis is the division of companies. The thesis is divided into two parts, a theoretical and a practical one. The theoretical part deals with the legal, accounting and tax framework of the division. The chapter on legislation primarily tackles its development within the European Union and the Czech Republic. The part on accounting concentrates on the determination of the accounting period, valuation of assets and deferred tax regarding the division, while the section on tax legislation adopts the perspective of the Tax Code, corporate income tax and value added tax. The main part of the thesis is practical and offers a comparative analysis of divisions implemented in 2013. First of all, the method of obtaining the data for analysis is described, and then the most part of the chapter deals with the presentation of the result of the analysis.
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Science and technology parks as a tool for innovative business support
EIBLOVÁ, Eva
The aim of this work is to evaluate the activities of science and technology parks (STP) and their benefits for the development of small and medium-sized businesses in South Bohemian Region. Analysis of available information and research on a selected group of small and medium-sized firms showed that: a) There are suitable conditions to support innovative activities of small and medium-sized companies in the region, including sufficient spare capacity in the existing STP. b) There is a little awareness about the possibilities of a cooperation among STP and small and medium-sized enterprises in the region. c) Firms are willing and ready to innovative behavior d) Firms have a small interest to cooperate with STP Application of innovation is a key precondition for any company to keep pace with market developments and maintaining competitiveness. Small businessmen are showing some innovative intention, but usually do not have funds enough for their development and subsequent application. Another problem presents itself willingness and readiness of companies to innovative behavior. Sometimes there is not enough trust that the dedication to develop any innovations will improve the situation. Small and medium-sized businesses which are considered to be the basic building blocks of country economic stability are quite reluctant and show no or just a little awareness to cooperate with STP in the region. Hence, cooperation with STP remains an unexplored opportunity and remains a challenge for the future.
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The transformation of companies - spin-off
Uhlířová, Jaroslava ; Skálová, Jana (advisor)
One form of transformation of companies is the spin-off. The main aim of the thesis is to describe the process of spin-off in terms of commercial law, accounting and taxes. There are also summarizes the differences compared to other transformations and examples of real spin-off. The most important obligations and procedures are summarized in the final examples.
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Spin-off as a Form of Transformations of Companies
Hindrová, Barbora ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
The thesis deals with the problems of transformations of companies, especially with spin-offs. Its main aim is to monitor whole process of spin-off from legal, accounting and tax point of view and to highlight some of the most important interpretative issues. To fulfil above mentioned aim, the thesis firstly defines transformations of companies from general perspective. In following parts, the thesis concerns only with spin-off using viewpoints of commercial, accounting, tax and other regulation. This is finally followed by real case of spin-off of private limited liability company.
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