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Daňové a účetní aspekty přeměn obchodních korporací
Daňková, Markéta
This thesis focuses on the transformation of companies specifically the merger. The aim of this thesis is to suggest adequate procedure of fusion, on the basis the model examples of cross mergers of personal and capital companies. The procedure is suggested according to the described accounting and tax aspects of transformations of companies and identified problem areas.
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Analysis of types of merger undertaken in 2010 in Czech Republic
Kučerová, Renata ; Skálová, Jana (advisor) ; Mařasová, Lucie (referee)
This thesis is focused on mergers. Includes modulation concepts mergers, acquisitions and business combinations, breakdown of the mergers and possible motives for the merger. It also deals with legislation which are enshrined in the law on transformation of companies and cooperatives. A significant part is given the accounting and tax issues in connection with the merger. The crux of the work is carried out analysis of the merger in 2010.
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Cross border mergers in the Czech Republic and in Slovakia
Ďurík, Jozef ; Žárová, Marcela (advisor) ; Skálová, Jana (referee)
The thesis presents the cross border mergers at the national level in the Czech Republic and in Slovakia and contains also the European view. The Diploma thesis focuses on legal, accounting and tax aspects. The contibution of all these aspects to processing of cross border merger is also measured in main chapters. The component part of the Diploma thesis is also the practical example of cross border merger.
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Mergers - accounting aspect according the czech legislative and tax framework
Kataeva, Natalia ; Vomáčková, Hana (advisor) ; Dvořáková, Dana (referee)
The main goal of my diploma is to describe domestic mergers and amalgamations, which take place on the territory of Czech republic. Chapters are divided and sorted by particular related areas of the czech legislative framowork. First part of my diploma is dedicated to mergeres as they are, their definition and basic characteristic.Then come description of mergers from different standpoints: legal, tax and account principles regarding to realized changes in framework legislation. A separate chapter describes the whole process of merger paying higher attention to obligatory steps and defined statuory terms. One of the chapters describes a process of merger as it is defined by IFRS rules and compares it with how it is defined by czech legislative framework. The last chapter is about showing an example on how two companies are merged.
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Merger vs. fusion of company
Kravar, Jan ; Martiník, Karel (advisor)
The purpose of my bachelor thesis is to describe the subject of mergers from both legal and accounting point of view. The thesis is structured into ten parts which are further divided. Firstly, the basic characteristics of mergers are described, followed by their segmental classification and the main causes of their existence. The largest part of the thesis deals with mergers according to the Czech precept of law. Moreover, mergers are analyzed from the accounting point of view involving the perspective of both Czech accounting regulations and International accounting standards. Practical part of the thesis contains an example of the merger of two joint stock companies.
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Fúze - účetní a daňové řešení v ČR a EU
Jedlička, Ondřej ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
Práce je zaměřena na problematiku fúzí. Přináší stručný pohled do jednotlivých oblastí, do kterých fúze zasahují. Jedná se zejména o účetní, daňovou a právní stránku, bez kterých nemůže být proces fúze kompletní. Prioritou zpracování bylo řešení v České republice, část práce je také věnována fúzím dle IAS/IFRS a souvislostem s nově příchozím zákonem o přeměnách obchodních společností a družstev.
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