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Thorough financial and legal problems of company sale
Novotná, Barbora ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
This thesis deals with the sale of a company and is divided to the fourth main parts. The first part is devoted to the sale of a company from a legal point of view. Defines important terms, which are closely related to the sale of a company as it is provided in the commercial code and deals with the rights and obligations of the seller. The second part is focused on the sale and purchase of a company from the persective of accounting and taxes. The third part contains a hypothetical comprehensive example of a company sale.The fourth part is a summary of the most important, what should the seller and buyer know and manage.
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The sale of the enterprise and of it's part
Dávidová, Lucia ; Martiník, Karel (advisor)
The main topic of this project is the sale of the enterprise or of it's part, from the point of view of taxes, law and accounting mainly. The main point is to explain fundamentals of the enterprise as the object of business-law relations, analyze the selling-transaction and it's image in financial accounting, from the point of view of the accounting and also in tax evidence of each participated part. With using the knowledge of financial accounting, I explained these questions at one complex example. This project shows, that the sale of the enterprise as the Equity acquisition is complex topic, in which to observe come specific rules, laws, clauses, public notices not only czech, but also international law is necessary, that could lead to a successful conclusion of this kind of trade.
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Sale of company or its part
Novotná, Barbora ; Martiník, Karel (advisor)
This dissertation deals with the sale of a company or its part - in terms of law, accounting and taxes. Each of the two parts is devoted to a particular area. The first part is devoted to the sale of a company or a part of it from a legal point of view. Defines important terms, which are closely related to the sale of a company or its part as it is provided in the commercial code -- and deals with the rights and obligations of the seller. The second part is focused on the sale and purchase of a company or its part from the persective of accounting and taxes, whereas the first chapter is dedicated to the issue in general in terms of accounting and tax laws. Next chapter explains the sale and purchase of the company or its parts, depending on the income tax. Following chapters are focused on the sale or purchase of a company or its parts in connection with other significant taxes in the Czech Republic and on their impact on the issues examined. The last chapter is a summary of the most important, what should the seller and buyer know and manage.
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