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Tax and Accounting Aspects of the Transition
Abrahámková, Soňa ; Stříž, Jiří (referee) ; Svirák, Pavel (advisor)
This thesis deals with accounting and taxation aspects of transformations of business corporations. Specifically, it deals with division of business corporations, using the method of the classical division and spin-off. The firts part describes the theoretical basis for accounting, tax and legal issues of division. In the second part of the work the company is practically performed in two ways, which are compared in the final part of the work and a variant for the implementation is recommended
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Tax Implications of Company Transformations
Létalová, Klára ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with issues of business corporation transformations. The thesis is focused on the transfer of assets to the partner and the tax implications associated with this transformation. Theoretical part of the diploma thesis is focused on the basic terms of business corporation transformations. In the second part, the acquired knowledge is applied to practical examples, and transfer of assets is processed in a variant, when the partner is not an accounting entity, and a variant, when the partner is an accounting entity. In the final part of thesis, these two variants of transfer of assets to the partner are mutually compared, including their tax implications.
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Účetní a daňové souvislosti přeměn obchodních korporací
Jaroš, Dominik
Jaroš D., Accounting and tax implications of business corporations’ transformations. Diploma thesis. Mendel University in Brno. The thesis deals with the methods of accounting operations solution during business corporations’ transformations in domestic Income Tax Law targeting on business income tax and with the implementation of tax solution of business corporations’ transformations applicable in the space of European Union that is created by the Council Directive 2009/133/EC of 19 October 2009 (Merger Directive), or previous versions thereof. The core of the following research is the evaluation of the attitude of Czech Income Tax Law to business corporations’ transformations from the view of its effectivity of the determined goal reaching, its structure complexity and connected tax subject duties.
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Tax Implications of Company Transformations
Létalová, Klára ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with issues of business corporation transformations. The thesis is focused on the transfer of assets to the partner and the tax implications associated with this transformation. Theoretical part of the diploma thesis is focused on the basic terms of business corporation transformations. In the second part, the acquired knowledge is applied to practical examples, and transfer of assets is processed in a variant, when the partner is not an accounting entity, and a variant, when the partner is an accounting entity. In the final part of thesis, these two variants of transfer of assets to the partner are mutually compared, including their tax implications.
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Účetní a daňové aspekty rozdělení obchodních korporací
Trojanová, Petra
The diploma thesis deals with transformations of business corporations, namely with a separation. This transformation is analysed from a legal, accounting and tax view. Accounting and tax impacts of separation as well as problematic areas that might arise within realization of a separation are specified in the thesis. The attention is further paid to a separation of business corporations pursuant to international accounting standards. A comparison of Czech accounting legislation and international accounting standards in the area of separation of business corporations is carried out within the diploma thesis. Based on this comparison impacts in different presenting and assessing of newly existed items in equity and balance sum are determined. A part of the thesis is also an analysis of separation of business corporations performed in the year 2016 and a model example of a separation.
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Tax and Accounting Aspects of the Transition
Abrahámková, Soňa ; Stříž, Jiří (referee) ; Svirák, Pavel (advisor)
This thesis deals with accounting and taxation aspects of transformations of business corporations. Specifically, it deals with division of business corporations, using the method of the classical division and spin-off. The firts part describes the theoretical basis for accounting, tax and legal issues of division. In the second part of the work the company is practically performed in two ways, which are compared in the final part of the work and a variant for the implementation is recommended
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