National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Capital acquisitions
Černobilová, Jana ; Vomáčková, Hana (advisor) ; Zelenková, Marie (referee)
This thesis deals with the capital acquisitions and their presentation in financial statements. First of all the general description of capital acquisitions is mentioned, including schematic illustrations of different kinds of capital acquisitions. Then general approaches to business combinations are mentioned together with the concepts of consolidated financial statements. Subsequent chapters are dedicated to the regulation of capital acqusitions and their presentation in financial statemenst according both the Czech law and International Financial Reporting Standards. Then an example of how to prepare the consolidated statement of financial position is demonstrated. In the last part a little research was done concerning usage of International Financial Reporting Standars when preparing the consolidated financial statements in Czech Republic.
Mergers and acquisitions of companies from accounting and tax point of view
Řezáčová, Alena ; Vomáčková, Hana (advisor) ; Zelenka, Vladimír (referee)
This thesis describes the possibilities of combining of companies, their legal regulation and tax imppact according to laws of the Czech Republic, and the accounting handling of such corporate transactions under Czech accounting rules and under IFRS.

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