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Influence of Consolidation Group Expansion on its Economic Situation
Kliglová, Marta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master’s thesis deals with the subject of consolidated financial statement of group TOS VARNSDORF with the main focus on evaluation of economic influence caused by consolidation group expansion. First part of the master’s thesis concerns with definition of consolidation and therefore represents basics for the following practical application. Subsequently, the actual economic situation of the concern is analysed, consolidation of financial statements is accomplished by appropriate consolidation methods and afterwards, the final assessment of achieved impact is executed.
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Influence of Consolidation Group Expansion on its Economic Situation
Kliglová, Marta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master’s thesis deals with the subject of consolidated financial statement of group TOS VARNSDORF with the main focus on evaluation of economic influence caused by consolidation group expansion. First part of the master’s thesis concerns with definition of consolidation and therefore represents basics for the following practical application. Subsequently, the actual economic situation of the concern is analysed, consolidation of financial statements is accomplished by appropriate consolidation methods and afterwards, the final assessment of achieved impact is executed.
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Vykazování goodwillu ve vybraných systémech finančního výkaznictví
Krátká, Veronika
Reporting of goodwill in selected systems of financial reporting. Diploma thesis. Brno, 2016. The thesis is focused on the recognition, reporting and measurements after the recognition of goodwill within the Czech accounting legislation, International Financial Reporting Standards, US Generally Accepted Accounting Principles and the British Accepted Accounting Principles. The work is divided into two parts. The theoretical part describes the particular areas within these financial reporting systems. The second part focuses on the practical application of knowledge identified in the theoretical part. According to analyzed standards dealing with reporting of goodwill are the areas compared, evaluated and the differences are defined.
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Purchase Price Allocation in Business Combinations (IFRS vs. Czech Accounting Regulations)
Bartušková, Lenka ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
This thesis focuses on business combinations according to IFRS and Czech accounting regulations. According to IFRS, Purchase Price Allocation (PPA) is a vital tool in acquisition reporting and therefore this paper mainly focuses on it. The theoretical part serves as a solid based for the empirical part, highlighting the main differences within the examined accounting types. The empirical part primarily focuses on setting the purchase price containing a contingent consideration, newly identified intangible assets and contingent liabilities reporting, and also net asset's fair value valuation to the acquisition date. The results show a major difference and drawbacks in using the Czech accounting regulations when solving business combinations.
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Selected areas of recognition and reporting of deferred tax
Horníková, Markéta ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The goal is to become familiar with deferred tax concept - explain the nature and bring this accounting term near on a few selected areas. The thesis deals with two different accounting frameworks, Czech legislation and transnational concept in form of International Financial Reporting Standards with the motive to try to explain true nature of deferred tax and to conclude which of the accounting system sufficiently regulates this area so, that it could reflect all important differences with tax system and leads to fair distribution of profits among owners. In other words, not to awarded disposable earnings to those who do not belong solely because of differences between taxes and accounting. Thus, in a situation where these differences did not exist, the belonging amount of allocation of the profit would be else. The thesis is complemented with descriptive examples and illustrations created from real financial statements of two chosen companies. Representative of the Czech framework is Skanska a.s., and for a framework of IFRS the company Unipetrol a.s. The thesis concludes that a more elaborate treatment of deferred tax includes International Financial Reporting Standards, and therefore the financial statements prepared under them provide truer view of an analyzed company to user.
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Daňové a účetní aspekty fúzí obchodních korporací
Hošková, Ivana
This diploma thesis deals with accounting and tax solutions business mergers. The aim of the thesis is to compare Czech accounting legislation and International Financial Reporting Standards in the areas of mergers. The thesis deals with legal and tax aspects of menger. This thesis is divided into several chapters. The chapters deal with the legal framework of mergers in the Czech Republic, accounting and tax implications of mergers and comparison of the Czech accounting legislation and IFRS.
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Factors affecting M&A failures in the Czech republic
Putna, Radomír
The purpose of this thesis is to investigate merger failure rate and critical success factors that lie behind outcome of mergers. Based on many influential papers and studies it has been identified that mergers and M&A in general have high failure rate. After the literature research in M&A definition, history and studies already conducted in this field the own research is employed in order to achieve the main objective of this thesis. The quantitative research is conducted on mergers con-ducted from 2007 to 2010 in the Czech Republic. The qualitative analysis consists of semi-structured interviews with experts in M&A field.
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Accounting and tax aspects of capital transactions with company in comparison with CZ GAAP and IFRS
PATÁKOVÁ, Aneta
The topic of this thesis titled " Accounting and tax aspects of capital transactions with company in comparison with CZ GAAP and IFRS" was the definition of ownership transactions with the company and description of some differences between both legislation. The accounting and taxation aspects were first analyzed in terms of theory (regu-lations, definition, history of the business combination and their development from the past to the present, present situation of volume of M&A transactions and method of accounting solutions of these transaction) and subsequently in the form of practical application to particular accounting data of two companies named XYZ a KLM. The practical part mostly deals with merger of companies KLM and XYZ. Both of them were limited liability compa-nies with financial problems. The first part of practical part of this thesis was to analyse the transformation project and progress chart. Then the closing balance sheets and income statements (Czech legislations) of XYZ and KLM were compared with balance sheets and statements according to IFRS. The opening balance sheet of the successor of this transaction (XYZ) was compiled by the purchase method with quantifying valuation difference on acquired assets. Mergers and acquisitions are the most frequent business combinations. Sectors of the economy with the highest number of these transactions are the sectors of industrials & chemicals in the world and the sector of Real estate in Czech Republic. The last chapter is focused on the differences and form IFRS and Czech legislation.
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