|
Povinnosti dceřiné společnosti při sestavování konsolidované účetní závěrky
Čadová, Lenka
The bachelor thesis is focused on drawing up of consolidated financial statements from perspective of the chosen subsidiary. The main goal of the thesis is a proposal of progress chart of documents preparation which are given over to the parent company. The problems of the consolidated financial statements are defined in the theoretical part (consolidation group, consolidation rules, consolidation methods). The practical part describes concrete requirements of the parent company on controlled accounting entity which are essential to draw up consolidated financial statements. Resulting progress chart of processing of these bases is available in the chapter called Discussion.
|
| |
| |
| |
| |
|
Assessing the Synergistic Effects of the Selected Consolidated Entity
Plačková, Michaela ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
This diploma thesis is focused on an evaluation of existence of synergic effects within consolidating subjects. Consolidated groups are defined by theoretical knowledge. Suitable indicators for evaluation of achieved synergic effects are suggested in the next step. Synergic effects are being observed by comparison of parent undertaking and consolidated group in chosen sphere. Based on an analysis, results are evaluated if the synergic effects are achieved.
|
|
When can a contract constitute the relation of influence or control and their potential consequences?
Bodnar, Tomáš ; Čech, Petr (advisor) ; Černá, Stanislava (referee)
When can a contract constitute the relation of influence or control and their potential consequences? The aim of my thesis is the description of the regulation of group entities (with the exception of concern law) with emphasis on the possibility to establish such relationship by a contract. I am trying to prove that establishment of the relationship of influence and control is possible. I am further trying to prove that such situations are not common in practice. Controlling relationship established by a contract is even quite unique. Another aim of my thesis is to describe the legal consequences of group entities under the Act on Corporations, especially the compensation for damages. However I would also like to take into consideration other consequences of group entities within the Act on corporations.
|
| |
|
Czech and French Law of Corporate Groups
Ditrych, Tomáš ; Černá, Stanislava (advisor) ; Josková, Lucie (referee) ; Dvořák, Tomáš (referee)
Dissertation thesis called "Czech and French Law of Corporate Groups" analyzes French law of corporate groups and judicial decisions of the French courts, the so called Rozenblum concept - a set of conditions fulfillment of which might lead to exoneration of the company's directors acting in detriment of the company if such act is beneficiary to the group as a whole. The dissertation then analyzes relevant provisions of the new Czech business companies and cooperatives bill, partly inspired by the French law and by the Rozenblum concept. Under the conditions given by the Czech bill, dominant company shall not be obliged to compensate damages caused to the dominated company if such damages were caused to the benefit of the group as a whole and were or will be counterbalanced within the group. Moreover, the dissertation thesis at hand analyzes other provisions of the new Czech bill, assesses them and compares them with the provisions of the French law.
|
|
Liability of shareholders and other persons for debts of the company (multinational included)
Guričová, Jana ; Čech, Petr (advisor) ; Patěk, Daniel (referee)
Liability of shareholders and other persons for debts of the company (multinational included) This master thesis is devoted to the issue of the legal liability of shareholders and others for debts of the company in consequence of their influence on the company or in case of its insolvency. The former is not a wholly new institute in Czech law, however it raises many new questions especially because of its broader concept. The latter is an entirely new issue in the Czech legal system which was influenced by the English concept called wrongful trading. The thesis is composed of five chapters. Chapter one briefly presents the concept of limited liability of the shareholders, its development, significance and criticism, including certain means that are used by the legal systems and courts to break the limited liability under some specific circumstances. Chapter two points out certain legal devices that had provided protection for creditors and that were abandoned, which may leads to the higher importance of the legal liability of the shareholders and other persons connected with the company. Chapter three concerns the concept of influential and controlling person, and also explains the concept of shadow director and de facto director under English law. Subsequently it presents certain categories of...
|