National Repository of Grey Literature 6 records found  Search took 0.01 seconds. 
Mergers of business corporations
Jechová, Lenka ; Vomáčková, Hana (advisor) ; Randáková, Monika (referee)
The theme of this diploma thesis is mergers of business corporations. The theoretical part contains transformations of business corporations and their forms. The biggest part of this thesis deals with mergers in the Czech Republic. There are advantages and disadvantages of mergers, motives of mergers and types of mergers. This thesis also includes the merger process, specifics of various types of business corporations and accounting of mergers. For better understand of accounting follows the model example. One part of this thesis is about business combinations according to IFRS and US GAAP. The practical part contains information about several mergers. I am considering if these mergers comply with the law and whether they were successful or not.
Mergers and Acquisitions: Merger of K&P Reality Consult Ltd. and LEFKOSIA CZ Ltd.
Bártová, Tereza ; Krause, Josef (advisor) ; Turnvald, Daniel (referee)
The theme of this diploma thesis is mergers and acquisitions. The theoretical part is given the nature of mergers and acquisitions, their historical development with examples of recent mergers and acquisitions in the Czech Republic and in foreign countries. Thesis also includes a list of motives that lead companies to cross-linking. In the end of theoretical part the procedure followed by limited companies that decide to merge is described. In the practical part is simulated the real merger of two existing limited companies which precedes the description of the business sector of both participating companies and their main motives of merger. The core of the practical part consists in the preparation of draft documents - Project of merger and Agreement of merge. The estimation of property trend, its sources and economic profit.
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.
Corporation mergers in Czech Republic - approaches in valuation
Svízela, Josef ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
Work is about corporation mergers in the first place in Czech Republic and about valuation issues. It brings comprehensive view into particular business areas in which are mergeres concerned. It is going about business-legal area, tax and accounting area. Particular sections about these areas are supplemented by the role of the expert in valuation and his opinion. Whole work is ilustrated by the exapmple from praxis.
Merger of companies (Domestic and Cross-border), accounting treatment
Fialová, Michala ; Vomáčková, Hana (advisor) ; Vomáčková, Lenka (referee)
The Graduation Theses is targeted at mergers of business Companies and its accounting aspects. The Theses solve mergers from the business - legal point of view (regulating in Act. No. 125/2008 Coll, Transformation of Business Companies and Cooperatives), and also from accounting point of view (from IAS/IFRS) as well from the czech accounting law Accounting Act, Regulation 500/2002 Coll, CAS). A separate chapter is devoted to practical real case of a merger of two limited liability companies.
Cross-border mergers -- accounting solutions in terms of trade and tax law in the Czech Republic and Slovakia
Sklenár, Roman ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
Graduation theses deal with essence and meaning of cross-border mergers in European Union. Meaning of this graduation theses is accounting solution according to Czech and Slovak trade and tax law. You can find here solving problems by IFRS. Important part of this essay is looking through starting balance sheet as of determining day. This graduation theses illustrated two case studies deal with cross-border mergers Slovak and Czech companies.

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