National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Goodwill in mergers
Smejkalová, Eva ; Skálová, Jana (advisor) ; Gnoth, Boris (referee)
The diploma thesis is focused on goodwill, which can occur during mergers of companies in the Czech Republic. The beginning of the theoretical part is devoted to the definition of the term goodwill, summary of the history of that accounting item and explanation of the types of business transformations. It is followed by comprehensive description of recognition and reporting of goodwill and valuation difference on acquired assets in accounting during domestic mergers. The thesis is supplemented by references to specific statutory regulations relating to the manner and timing of the recognition of these items. The whole thesis is focused exclusively on mergers in the Czech Republic. The application part contains information about research and analysis of selected domestic mergers realized in years 2012 and 2013. The most important conclusion of the analysis is that goodwill occurs very rarely during mergers in the Czech Republic.
Debtors and creditors
Hulešová, Anna ; Müllerová, Libuše (advisor) ; Gnoth, Boris (referee)
The goal of my bachelor thesis is to introduce Debtor and Creditors to readers. In every topical unit there are both teoretical and practical parts (accounting schematics and examples).

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