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Tax Implications of Company Transformations
Bělehrádek, Michael ; Salačová, Alena (referee) ; Kopřiva, Jan (advisor)
The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.
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Trading Companies
Pecl, Lubomír ; Ing.Roman Vašina (referee) ; Hanušová, Helena (advisor)
This bachelor’s thesis deals with a questions about merging companies, in this case, two companies with limited liability. The first part includes the theoretical knowledge on how to convert the company. The second part focuses on the selection of legal forms of companies and the choice of merging. In the last part of my work, I will bring the procedure, which will be applied to a future merger between the two companies.
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Tax Implications of Company Transformations
Bělehrádek, Michael ; Salačová, Alena (referee) ; Kopřiva, Jan (advisor)
The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.
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Motivy a bariéry přeměn obchodních společností a družstev v účetních souvislostech
Smutná, Markéta
In the Czech Republic, as well as in the Europe, the merger and acquisition market is growing. The major reason for this rising trend is the overall economic globalization. Transformation of companies is a complicated process and has various forms, for instance mergers, transfer of assets to a member, split or change in the legal form. In the Czech Republic, the most common type is a merger. The theoretical part deals with the general characteristics of mergers according to the Czech accounting legislation and the International Financial Reporting Standards. The practical part focuses on a model example of a merger in the Czech Republic, as well as on the comparison of mergers of Czech accounting legislation with International Financial Reporting Standards. In the next part of the thesis, critical areas are identified in company business transformations and appropriate recommendations are suggested.
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Fúze obchodních společností sloučením a její dopady na účetnictví a daň z příjmů
Pavelková, Lucie
The topic of this bachelor's thesis is "Merger of companies by acquisition and its impact on accounting and income tax". This issue is dealt with primarily in Law 128/2008 Coll., On the transformation of companies and cooperatives. Attention is focused mainly on mergers by acquisition, which are also dealt with in the practical part of this bachelor thesis. Legal, accounting and tax aspects of mergers are described here.
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Fúze obchodních společností
Balabánová, Markéta
Mergers of trading companies. Bachelor thesis. Brno: Mendel Uni-versity in Brno, 2015. The aim of this Bachelor thesis is the evaluation of the concept 'merger' as an in-strument to increase competitiveness and the solution of financial problems in companies. Part of this literary research is based on professional literature and deals with the legal, accounting and tax aspects of mergers. In the practical part I introduce a fusion of two unnamed state-funded institutions, and display it in accountancy and analyse its impact.
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Trading Companies
Pecl, Lubomír ; Ing.Roman Vašina (referee) ; Hanušová, Helena (advisor)
This bachelor’s thesis deals with a questions about merging companies, in this case, two companies with limited liability. The first part includes the theoretical knowledge on how to convert the company. The second part focuses on the selection of legal forms of companies and the choice of merging. In the last part of my work, I will bring the procedure, which will be applied to a future merger between the two companies.
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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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Přeshraniční fúze kapitálových společností
Vojtková, Aneta
This diploma thesis is focused on the issue of cross-border mergers of capital companies. The first part deals with the Czech legal framework with respect to its accounting and tax aspects. The next part demonstrates an example of cross-border merger by acquisition of Czech and Slovak joint stock companies. This part describes the obligations of the companies. Based on this model example, recommendations are provided and suggestions are offered for enterprises that intend to carrying out of cross-border mergers. At the end there is a methodology of cross-border mergers.
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