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Fúze kapitálových společností
Schäfferová, Veronika
The topic of this thesis is "Merger of capital companies". The entire work is based on the content of the Act No. 125/2008 Coll., which deals with the transformation of commercial companies and cooperatives. It is focused on the characteristics of the merger, the terms related to it, motives for the merger and historical develop-ment. The practical part deals with the solution of a merger on real companies and the subsequent evaluation of the impact of the merger on these businesses.
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Fúze akciových společností
Kselíková, Martina
This thesis deals with the issue of mergers of public limited companies. The aim is to determine the benefits and risks of mergers of public limited liability companies compared with other forms of transformation of commercial companies and cooperatives. A merger, as a form of transformation, is among a group of business combination transactions. This is a process in which one legal entity ceases to exist and its assets and liabilities transferred to the acquiring company. The work is systematically divided into individual chapters to provide readers with a comprehensive look at the issue of mergers of public limited companies. The first part defines basic concepts, describes the different types and forms of transformation of society. There is also a characteristic of the process of merger of public limited liability company with its economic and legal aspects. Results sections focuses on practical solutions to the problems analyzed, including the processing of the project for the merger of the companies involved and determine potential benefits and risks of this transformation.
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Cross-border mergers in European law
Horáková, Lucie ; Moravec, Tomáš (advisor) ; Kopecký, Ivan (referee)
The task of my thesis was to introduce the process of cross-border mergers in European Union law. The aim of the thesis was to provide an overview of how cross-border mergers work and to bring to potential readers a view on the issue of cross-border mergers according to European legislation. The work is primarily devoted to analysis of the European Parliament and Council No. 2005/56/EC, which is one of the cornerstones for this issue.
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Legal Impacts of Mergers of Joint-stock Companies
Večeřová, Stanislava ; Kříž, Radim (advisor) ; Kotoučová, Jiřina (referee)
The aim of this diploma thesis is to analyze various legal aspects related to mergers of public limited liability companies. The thesis begins with a summary of relevant legislation from Czech and European jurisdiction regulating domestic and cross-border mergers. It continues with the procedure of merger and the overview of necessary documentation and requirements. Broad part of the work is related to the impact on diverse areas, such as the impact on shareholders, employees or bookkeeping. The system of merger control is defined within the scope of the chapter dealing with effects on competition law. The legal aspects are illustrated on a practical case in the end of the thesis.
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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.
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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.
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Analysis of the types of mergers realized in the Czech Republic in 2010
Soukupová, Petra ; Skálová, Jana (advisor) ; Sklenár, Roman (referee)
The thesis deals with the topic of mergers of corporations, especially those in which there was the property of acquired company evaluated by the expert opinion. The aim of this work was at first to analyse the selected national mergers realised in 2010, especially from an accounting point of view, and subsequently to compare the valuation differences arising from these mergers and evaluate their impact on the explanatory power of equity.
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Mergers
Pašková, Nikola ; Müllerová, Libuše (advisor) ; Ferdinancová, Kateřina (referee)
This thesis is concerned with mergers of companies, from the legal, accounting, and tax point of view according to applicable legislation in the Czech Republic. Part of the thesis is also devoted to the description of the merger according to IAS / IFRS. In conclusion there is a practical example of a merger of joint stock company and limited liability company
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Mergers from accounting and tax point of view
Šrámková, Jana ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
The Graduation Theses is targeted at mergers and their accounting and tax aspects. The Graduation Theses solve mergers in clearly law point of view, i.e. merger by acquisition, merger by the formation of a new company, spin-off by acquisition and spin-off split by acquisition. In the text you can find not only solution of mergers from the accounting point of view (from IAS/IFRS as well as from the czech accounting law point of view) but also from the tax point of view (from corporate income tax as well as from the tax administration point of view).
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