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National Repository of Grey Literature 2 records found  Search took 0.02 seconds. 
Accounting treatment of mergers of companies with an emphasis on valuation
 Dvořáková, Zuzana ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
This thesis is focused on mergers with an emphasis on valuation. It deals mainly with economic, legal, accounting and tax aspects. These aspects are enriched by the amendment of laws that come into legal force from 2012. The thesis is complemented by expert valuation process, without which most of the mergers could not be realized. Final part of this thesis describes concrete national merger of three companies stating the accounting treatment.
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Goodwill vs. difference in valuation to acquired assets according to czech legislation
 Pšenička, Jiří ; Martiník, Karel (advisor)
Bachelor thesis analyses two balance items "goodwill" and "difference in valuation to acquired assets" according to actual czech legislation. First chapter interpret basic theme about goodwill. Second chapter focus on goodwill from czech legislation view. Goodwill is divide in two balance item. The chapter pointed out definition of both balance items, their accounting rules, etc. In the last chapter are two examples on acquisition with using both balance items.
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