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Selected economic and legal aspects of mergers and acquisitions in the Czech Republic
Trumpeš, Jiří ; Bažantová, Ilona (advisor) ; Charvátová, Dagmar (referee)
Selected economic and legal aspects of mergers and acquisitions in the Czech Republic Abstract The aim of this diploma thesis is to describe selected economic and legal aspects of mergers and acquisitions and assess them. In the first part, the diploma thesis focuses on defining the terms of mergers and acquisitions and their classification. Forms of mergers and acquisitions are distinguished and their types based on market position of participating companies are explained. In the second part, the diploma thesis describes motives leading to mergers and acquisitions. The main motive is synergy, a phenomenon of increasing the value of participating companies by merging them. Furthermore, the waves in which mergers and acquisitions were emerging are listed, including the seventh wave which peaked last year. The third part of the diploma thesis focuses on mergers and acquisitions on the Czech market. At first the comparison within the region is provided and afterwards the thesis deals with development over time, mix of industries and largest transactions of last years. Czech Republic is one of the most active countries in the region from the perspective of value of transactions. The value of transactions in years 2011-2017 grew on average significantly faster than the Czech gross domestic product. Largest Czech...
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The impact of mergers and acquisition on the technical side of accounting
Šubrtová, Lenka ; Procházka, David (advisor) ; Janhuba, Miloslav (referee)
The diploma thesis introduces the obligations, details, links, contexts and circumstances of integration in relation to the technical aspects of accounting. It provides information on the motives that lead to decisions about company mergers and acquisitions, the phases and principles of these processes, analyzes possible risks, human factors, potential reporting issues, and other practical aspects of accounting management.
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Specific cases of creating financial statements
BINDER, Petr
The main goal of this thesis is a description of facts, which lead to make the extraordinary financial statements, and making model examples. These facts, including liquidation and mergers, are described from accounting, tax and legal fields.
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Mergers in the Czech Republic from a legal, accounting and tax point of view
Haluza, Jan ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
This thesis deals with legal, accounting and tax aspects of mergers in the legal environment of the Czech republic, particularly in relation to the amendment to Act. No. 125/2008 Coll., on Transformations of Trading Companies and Cooperatives, and to other related legislation. Furthermore, the paper identifies the main differences in accounting solutions when performed according to Czech accounting standards and IAS/IFRS, defines the basic features and characteristics of mergers and acquisitions and outlines their current importance in the international context. The above is demonstrated on the case of a merger of two capital-related companies in the telecommunications industry. Using quantitative and qualitative methods, the present work also evaluates the success of the selected transaction.
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Tax aspects of restructuring proceses with the group
Trnka, Michal ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of the thesis is, on one hand, to analyze various options of the group restructuring from the perspective of the Czech tax and accounting legislation and, on the other hand, to summarize the most important accounting and tax aspects arising from the Czech legislation. A partial aim is especially suggest the possibility of using a particular type of transformation in specific cases which should lead to an optimal tax regime. The thesis is mainly focused on the Czech legislation and on relevant European Union Directive.
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Accounting, legal and tax implications of cross-border mergers in EU
Skálová, Jana ; Mejzlík, Ladislav (advisor) ; Vomáčková, Hana (referee) ; Tumpach, Miloš (referee)
The purpose of my dissertation was to make an analysis of factors influencing the process of the carrying out of the cross-border merger of the Czech company with the company in the European Union. Solution procedure stems from a general definition of acquisitions and mergers, their historical development, reasons for the carrying out thereof, through the picture of these processes in international standards of financial reporting up to the regulation in the European Union. When analyzing the rules for cross-border mergers within the EU, I ascertained problematic places consisting in non-finalization of harmonization - in accounting context - of mergers, and in possibilities of a selection of a tax solution. Apart from the Czech legal regulation, I also analyzed the Slovak legal regulation since the last application part contains a practical example of merger of the Czech company and two Slovak companies carried out in 2009 and prepared on the basis of empirical data.
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