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Accounting issues in mergers of companies with special emphasis on valuation
Hejcmanová, Sandra ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
This thesis focuses on the problem of domestic mergers of companies in terms of current business and legal and accounting regulations of the Czech Republic. Attention is paid to accounting, legal and organizational aspects of the mergers. The thesis reflects the changes brought about by extensive amendments effective from 1 January 2012. In this context, the work mentioned possible problems and risks that come with certain provisions brought. Everything is then documented by practical example of the merger of two companies.
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Capital acquisitions
Černobilová, Jana ; Vomáčková, Hana (advisor) ; Zelenková, Marie (referee)
This thesis deals with the capital acquisitions and their presentation in financial statements. First of all the general description of capital acquisitions is mentioned, including schematic illustrations of different kinds of capital acquisitions. Then general approaches to business combinations are mentioned together with the concepts of consolidated financial statements. Subsequent chapters are dedicated to the regulation of capital acqusitions and their presentation in financial statemenst according both the Czech law and International Financial Reporting Standards. Then an example of how to prepare the consolidated statement of financial position is demonstrated. In the last part a little research was done concerning usage of International Financial Reporting Standars when preparing the consolidated financial statements in Czech Republic.
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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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Accounting methods for business combinations
Jeklová, Karolína ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
The basic aim of the diploma thesis is to cover the issue of accounting for business combinations, especially focus on accounting methods for business combinations -- concretely purchase method, new-entity method and pooling of interests method. The basis of the whole work is to focus on the methods, their historical development, set them in context with IFRS, US GAAP and czech accounting environment and finally to compare the methods.
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Accounting methods for business combinations
Hlaváčová, Jana ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
The graduation thesis is targeted at the issue of accounting methods for business combinations. The main goal of the thesis is to describe and compare tree basic accounting methods for business combinations -- purchase method, pooling of interests method and new entity method, especially in terms of the International Financial Reporting Standards and the U.S. Generally Accepted Accounting Principles. Essential part of the thesis is dedicated to the historical development of harmonization of business combination accounting. Changes in calculation of goodwill are also included.
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