|
| |
|
| |
|
| |
|
| |
|
|
Assessing the Synergistic Effects of the Selected Consolidated Entity
Plačková, Michaela ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
This diploma thesis is focused on an evaluation of existence of synergic effects within consolidating subjects. Consolidated groups are defined by theoretical knowledge. Suitable indicators for evaluation of achieved synergic effects are suggested in the next step. Synergic effects are being observed by comparison of parent undertaking and consolidated group in chosen sphere. Based on an analysis, results are evaluated if the synergic effects are achieved.
|
|
| |
|
|
Czech and French Law of Corporate Groups
Ditrych, Tomáš ; Černá, Stanislava (advisor) ; Josková, Lucie (referee) ; Dvořák, Tomáš (referee)
Dissertation thesis called "Czech and French Law of Corporate Groups" analyzes French law of corporate groups and judicial decisions of the French courts, the so called Rozenblum concept - a set of conditions fulfillment of which might lead to exoneration of the company's directors acting in detriment of the company if such act is beneficiary to the group as a whole. The dissertation then analyzes relevant provisions of the new Czech business companies and cooperatives bill, partly inspired by the French law and by the Rozenblum concept. Under the conditions given by the Czech bill, dominant company shall not be obliged to compensate damages caused to the dominated company if such damages were caused to the benefit of the group as a whole and were or will be counterbalanced within the group. Moreover, the dissertation thesis at hand analyzes other provisions of the new Czech bill, assesses them and compares them with the provisions of the French law.
|
|
|
Czech law of corporate groups in the context of international comparative law and in the light of recodification of czech commercial law
Štraser, Václav ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee)
At present, corporate group law in the Czech Republic, to a great extent, follows from the German concept and thus, continues to be the focus of critics. Moreover, from the point of view of the European Union, more and more Member States are opting to divert from the German concept of law concerning corporate groups. The Czech Republic is one of the Member States where the new concept of law concerning corporate groups will be passed de lege ferenda, according to the French model. In this connection, the aim of this thesis is to analyze the corporate group law in its current form in the Czech Republic, in conjunction with the proposed transformation of the law into the French model. With respect to the change in perspective of corporate groups, a comparative section addressing the particular legal regulations for a sampling of EU Member States, together with some European Community recommendations, have also been included in this work. I have chosen this particular topic for several reasons: First, I have a keen interest in this topic. Second, the subject is extremely topical insofar as the new Act on Business Corporations (in Czech: zákon o obchodních korporacích) was sent for commentary procedure (in Czech: připomínkové řízení) in January 2011. Third, the implications of this legal discipline...
|
|
|
Consolidated financial statements
Soukup, Jaromír ; Seidl, Ladislav (advisor) ; Jitka, Jitka (referee)
This thesis deals with the concept of consolidation and consolidated financial statement. Thesis explains how to compile consolidation by law, the purpose of its creation and its methods. It also explains the important concepts associated with consolidation. In the practical part of the thesis, there are the definitions of the full assembly method on a model example. Another part of the practical part is eplanation of compiling the consolidated financial statement, where consolidation is done by simple sum of accounting entrys.
|
|
|
Consolidated financial statements
Trierová, Monika ; Seidl, Ladislav (advisor) ; Lucia, Lucia (referee)
Bachelor thesis deals trial of closing the books in the end of accounting period. Goal of thesis is introduce and evaluate types of consolidated financial statements based
on a literature review. The work is composed of two parts. Theoretical part of thesis is focused on general information about acount statement, which is resultion from Accounting Act and from applicable accounting legislation. Emphasis is put on types of financial statements, description basic deferences, reports and content od statements.In the thesis is describe in detail consolidated financial statement and methods of processing. The analytical part of thesis deals full consolidation method and in the end is compare all method of consolidation.
|
guest ::
