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Transformation Project for Spin-off of a Company and its Accounting and Tax Consequences
Kotrmanová, Rebecca ; Kopřiva, Jan (referee) ; Tumpach, Miloš (advisor)
The aim of this thesis is to proof a significant importance for the company in line with business transformation, comes from combining accounting, tax and law knowledge. The first part of this thesis is focused on theoretical summarization of principal aspects of the transformation process of a corporation. The practical part analyzes company data and facts, which lead the management to realize this transformation project. Project of the transformation is processed in accounting based on these data. Tax consequences and possible optimization has been analyzed. The final part of the thesis concludes the consequences of the financial health and reporting activities. Comprehensive assessment of the transaction for divided companies is done in last chapter.
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Effect of Enlargement of Consolidated Group on its Economy
Ševčíková, Hana ; Tumpach, Miloš (referee) ; Rajchlová, Jaroslava (advisor)
The master's thesis focuses on the expansion of the consolidated group and the impact on economic situation consolidated group due the expansion. Theoretical part of the thesis focuses on consolidated financial statements, company valuation and assessment of the economic situation. In the second part is determined company value and then the company is included to consolidation group by using method of consolidation. After that is assessed the economic impact of the extension group.
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Accounting policy of the entities preparing their financial statements in accordance with IFRS
Čontošová, Katarína ; Zuzana Juhászová, doc. Ing. Mgr. PhD., prorektor Ekonomické univerzity v Bratislavě (referee) ; Tumpach, Miloš (advisor)
The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences between accounting in different accounting systems are discussed, namely the impact of differences on selected indicators of financial analysis.
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Effect of Enlargement of Consolidated Group on its Economy
Vlašicová, Iveta ; Tumpach, Miloš (referee) ; Rajchlová, Jaroslava (advisor)
The master thesis is focused on impact assessment of business share purchase in order to enlarge consolidation group to the concern economical situation. Prior to economical situation evaluation, overall situation of the original concern is thoroughly analysed, value of new subsidiary company is determined, the most suitable consolidation method is chosen and new consolidated financial statement is compiled.
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