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Mergers of Business Corporations and Their Influence on Financial Situation
Kubáňová, Andrea ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis is concerned with domestic mergers of business corporations realized between 2009 - 2012 and their influence on financial situation of chosen subjects. The first part of my paper describes basic theoretical aspects of mergers including their division and motives leading to the realization and their phases. The second chapter consists of trade-legal and accounting adjustment of mergers. Considering practical part, the main focus is on legal modification valid from 31. 12. 2011 to 1. 1. 2012. Following part of this thesis explains accounting solutions of mergers in example, where the immediate impact is shown on realization of the opening balance sheet. The fourth part is concerned with financial analysis, where the sources, users and relevant methods are mentioned. All analysis and results are submitted and described in the final part of my thesis.
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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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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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Dissolution of a company
Dlabal, Petr ; Kalinová, Miluše (advisor) ; Štěpánek, Petr (referee)
Diploma paper describes the process of dissolution of a company without its liquidation. The main accent is put on transformation in a form of intrastate merger in accordance with the legal form of company, analysis of its legal regulation in force as compared with prior regulation forced until 30. 6. 2008.
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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.
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