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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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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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Mergers in the Czech Republic from a legal, accounting and tax point of view
Haluza, Jan ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
This thesis deals with legal, accounting and tax aspects of mergers in the legal environment of the Czech republic, particularly in relation to the amendment to Act. No. 125/2008 Coll., on Transformations of Trading Companies and Cooperatives, and to other related legislation. Furthermore, the paper identifies the main differences in accounting solutions when performed according to Czech accounting standards and IAS/IFRS, defines the basic features and characteristics of mergers and acquisitions and outlines their current importance in the international context. The above is demonstrated on the case of a merger of two capital-related companies in the telecommunications industry. Using quantitative and qualitative methods, the present work also evaluates the success of the selected transaction.
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Business combinations under common control and possibilities of their accounting treatment
Schrecková, Adéla ; Pelák, Jiří (advisor) ; Vašek, Libor (referee)
This diploma thesis focuses on business combinations under common control. It begins in outlining business combinations and their associated accounting methods. From there, common control is defined, and the specifics of business combinations involving the same parties are examined. The thesis concludes through exploring in greater details the accounting methods which could be used to account for these specific transactions in different situations, and a discussion of other related issues.
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Corporate mergers and their accounting treatment
Adamírová, Soňa ; Vomáčková, Hana (advisor) ; Pelák, Jiří (referee)
In this thesis I deal with the substance of the corporate mergers and its accounting treatment in relation to the Czech commercial arrangement. I compare the accounting view of mergers in the past with the solution after amendment of Act No. 125/2008 Coll., on the transformations of commercial companies and cooperatives, by Act No. 355/2011 Coll., which entered into force on 1 January 2012. I also want to point out some problems, that the new commercial arrangement of mergers brings. Finally, I deal with tax solving of mergers under current tax system in the CR, particularly the impact to the area of income tax.
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