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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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Business combinations (comparation IFRS ans CAS)
Bazyuk, Ulyana ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
The thesis is focused on the process and progress of business combinations under both IFRS and in accordance with Czech legislation. The first part describes the history of the business combination, their origin, development, and gradual changes from the past to the present. The following part focuses on the process and the types of transactions with companies under Czech legislation. The last chapter is focused on the differences and form IFRS and Czech legislation.
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Accounting issues in mergers of companies with special emphasis on valuation
Hejcmanová, Sandra ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
This thesis focuses on the problem of domestic mergers of companies in terms of current business and legal and accounting regulations of the Czech Republic. Attention is paid to accounting, legal and organizational aspects of the mergers. The thesis reflects the changes brought about by extensive amendments effective from 1 January 2012. In this context, the work mentioned possible problems and risks that come with certain provisions brought. Everything is then documented by practical example of the merger of two companies.
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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.
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Corporation mergers in Czech Republic - approaches in valuation
Svízela, Josef ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
Work is about corporation mergers in the first place in Czech Republic and about valuation issues. It brings comprehensive view into particular business areas in which are mergeres concerned. It is going about business-legal area, tax and accounting area. Particular sections about these areas are supplemented by the role of the expert in valuation and his opinion. Whole work is ilustrated by the exapmple from praxis.
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Accounting methods for business combinations
Hlaváčová, Jana ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
The graduation thesis is targeted at the issue of accounting methods for business combinations. The main goal of the thesis is to describe and compare tree basic accounting methods for business combinations -- purchase method, pooling of interests method and new entity method, especially in terms of the International Financial Reporting Standards and the U.S. Generally Accepted Accounting Principles. Essential part of the thesis is dedicated to the historical development of harmonization of business combination accounting. Changes in calculation of goodwill are also included.
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Fúze - účetní a daňové řešení v ČR a EU
Jedlička, Ondřej ; Vomáčková, Hana (advisor) ; Rajnochová, Lenka (referee)
Práce je zaměřena na problematiku fúzí. Přináší stručný pohled do jednotlivých oblastí, do kterých fúze zasahují. Jedná se zejména o účetní, daňovou a právní stránku, bez kterých nemůže být proces fúze kompletní. Prioritou zpracování bylo řešení v České republice, část práce je také věnována fúzím dle IAS/IFRS a souvislostem s nově příchozím zákonem o přeměnách obchodních společností a družstev.
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Podnikové kombinace
Příhoda, Zdeněk ; Vomáčková, Hana (advisor) ; Vyleťalová, Květoslava (referee)
Charakteristika účetních postupů řešení podnikových kombinací podle v současnosti platné české účetní legislativy. Pohled na účetní metody uplatňované Mezinárodními standardy účetního výkaznictví. Popis zásadních změn v připravovaném novelizovaném IFRS 3. Porovnání českých účetních pravidel řešení podnikových kombinací s pravidly IFRS. Určení hlavních vzájemných rozdílů a zhodnocení jejich vlivu na zobrazení věcné stránky procesu spojení podniků.
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