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	Merger - legal, accounting and tax solution and accounting problems in the Czech republic Němeček, Filip ; Vomáčková, Hana (advisor) ; Zelenková, Marie (referee) This diploma thesis is concerned with legal, accounting and tax issues of mergers in Czech republic and accounting solution according to IAS/IFRS. It focus especially on problems related with accounting solution of mergers in the Czech republic and differences against accounting solution according to IAS/IFRS. Detailed record
	Accounting issues in company transformations Teissigová, Petra ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee) This thesis focuses on accounting problems that arise in the context of transformation the company. These include the problem of revaluation of assets and liabilities, the difference arising from revaluation and the recognition and reporting of difference from takeovers. To understand the context in thesis is described the Law on transformation of companies and cooperatives, and selected provisions of the Accounting Law. Detailed record
	The impact of whole company investment and mergers upon value and structure of equity Pražáková, Jana ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee) This graduation thesis is concerned with impacts on equity which are caused by some of selected operations with company (whole company investment, merger). The explanation of essence and elements of equity is basis of understanding. Particular operations with company are specified in light of commercial law, accountancy and taxes. Special attention is paid to questions of revaluation. The application of different valuation base has got a fundamental impact upon value and structure of equity. Detailed record

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