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Joint Stock Company with Subsidiaries and Methods Their Taxation
Věžníková, Lucie ; Palásek, Marek (referee) ; Svirák, Pavel (advisor)
The bachelor´s diploma thesis deals with the subject matter of taxation of joint stock companies and their subsidiaries within the European Union. The subject matter is discussed from legal, fiscal, and accounting approach. The bases for the practical part were taken from the current situation of the respective company ENVINET a.s a ENVINET Slovensko s.r.o.. The practical part seeks for an optimal suggestion of their taxation.
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Consolidation of Financial Statements of the Selected Group
Bláhová, Šárka ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The main topic of this thesis is the issue of the consolidation process of the financial statements of the chosen company and the subsequent evaluation of the performance of the consolidated group before and after the change in consolidation scope. The first part is focused on theoretical knowledges in this field, and the second part dedicate to the consolidation of the financial statements and its assessment.
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Assessing the Synergistic Effects of the Selected Consolidated Entity
Babáčková, Markéta ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The thesis focuses on the methods of assessment of synergies established in a consolidated entity. The text includes a definition of a consolidated unit based on theoretical grounds and a draft set of indicators suitable for the analysis of the achievement of synergies. Synergies are monitored through a comparison between the consolidated unit and the mother company made in several selected areas. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved.
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Consolidated Financial Statements
Věžníková, Lucie ; Palásek, Marek (referee) ; Fedorová, Anna (advisor)
This thesis deals with the consolidation of the financial statements in a situation where the unite does not fulfil the conditions for its processing yet, but in the near future it is likely to be confirmed. The thesis includes description of progressive time schedule of work while preparing the consolidated financial statements for the specific analyzed consolidation group headed by parent company ENVINET a.s..
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Effect of Enlargement of Consolidated Group on its Economy
Peňázová, Lucie ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The thesis describes elaboration of consolidation of company financial statement and valorisation of its economical status before extending the consolidation group and afterwards. First part of the thesis consists of theoretical basis used for consolidation of financial statement, which are later used in the practical part of the thesis, where new consolidated financial statrments related to extension of consolidation group are being made. Conclusion of the thesis includes comparison of consolidated financial statements.
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Merger of Daughter Companies
Kohoutek, Tomáš ; Běhal, Jiří (referee) ; Němeček, Petr (advisor)
The subject of the Thesis titled “Mergers of Daughter Companies” is a suggestion of a method of merger of daughter companies of agricultural division of existing corporate group – AGROFERT HOLDING, a.s. The first part introduces the mother company and the daughter companies which were suggested for the mergers, and furthermore specifies other options of corporate transformations permitted by Commercial Code. The second part includes analysis of feasibility of mergers and possible options thereof. It also includes an explanation of legal rules on the chosen method of corporate transformation – an equity takeover. The last part contains a project of merger of daughter companies, including a timeline thereof, contract on equity takeover and related documents.
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Merger of Daughter Companies
Krýsa, Pavel ; Kružík, Milan (referee) ; Musilová, Helena (advisor)
This work deals with mergers of commertial companys in largers economic units. Chapters are systematicly organized and provide the reader with overview of the development, relevant issues and execution of mergers of commercial companies. The work shows styles of merger execution, company´s motives for merger and finally also legal regulations connected with this proccess. Other sections of this work show analyses of companies, which have undergone a merger. You can see characteristics of these organisations and compare their merger execution plans and detailed schedule for different stages of the merge project.
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