National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
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.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.