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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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Mergers of Companies for Tax Purposes
Janíková, Veronika ; Vondrák, Jan (referee) ; Polák, Michal (advisor)
Bachelor thesis focuses on the transformation of companies, namely the merger of parent and subsidiary companies. The parent company has a joint-stock company legislation and subsidiary companies with limited liability. Subsidiary on the effective date of the merger expires. The work is set out specific terms of the merger, which is further described. Included are all belongings mergers that preceded the merger, how the merger is going and how and when it was passed.
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Fúze obchodních společností sloučením a její dopady na účetnictví a daň z příjmů
Pavelková, Lucie
The topic of this bachelor's thesis is "Merger of companies by acquisition and its impact on accounting and income tax". This issue is dealt with primarily in Law 128/2008 Coll., On the transformation of companies and cooperatives. Attention is focused mainly on mergers by acquisition, which are also dealt with in the practical part of this bachelor thesis. Legal, accounting and tax aspects of mergers are described here.
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Terms of Merger
Vlasák, Tomáš ; Čech, Petr (referee) ; Josková, Lucie (referee)
The topic of this doctor thesis is the Terms of Merger as a fundamental document of this form of corporate transformation. The terms are drafted by the executives of each of the participating corporations at the early stage of the merger and provide for the fundamental legal, economic and accounting principles of the merger. The thesis is structured as to describe firstly the common requirements for all corporations of each legal form. The following section deals with the specific statutory requirements for each legal form of corporations. Finally, there are described specifics of the terms in case of a cross-border merger. Where appropriate the current regulation is supplemented by the most recent historical development. Since our legal regulation has undergone a significant development in the recent 25 years the thesis provides also for a description of certain merger specifics applicable in various European legislations, e.g. the possibility of a cross-border merger for a corporation residing in Switzerland, as a non-EU and non-EEC country, and a possibility of triangular mergers. From this description there follow certain proposals for amendments of the merger regulation that are summarized in the conclusion of this doctor thesis.
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Mergers of business corporations
Jechová, Lenka ; Vomáčková, Hana (advisor) ; Randáková, Monika (referee)
The theme of this diploma thesis is mergers of business corporations. The theoretical part contains transformations of business corporations and their forms. The biggest part of this thesis deals with mergers in the Czech Republic. There are advantages and disadvantages of mergers, motives of mergers and types of mergers. This thesis also includes the merger process, specifics of various types of business corporations and accounting of mergers. For better understand of accounting follows the model example. One part of this thesis is about business combinations according to IFRS and US GAAP. The practical part contains information about several mergers. I am considering if these mergers comply with the law and whether they were successful or not.
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Comparative analysis of the mergers in 2014
Vaníčková, Veronika ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
The diploma thesis is divided to two various parts. The theoretical part is introduced by showing of different possibilities how companies can grow. There are also explained in detail topics related to mergers - for example types of mergers, history, process of mergers and the motives which lead to the realization of the merger. The last chapter of the theoretical part deals with evaluating of the success of the merger. The main part of this diploma thesis is to prepare a detailed comparative analysis of mergers registered in the Commercial Register in 2014. The introduction of practical part is concentrated on the selection of statistical criteria, methods of collecting and evaluating data. The presentation of the results of the analysis is divided into two parts. The first part analyzes the mergers carried out in 2014 from several points of view, among others includes the representation merger ratio by each merger type, the representation of various legal forms or national and cross-border mergers ratio also. After charter evaluating the data for 2014, the comparative analysis for period 2010 - 2014 is provided.
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Fúze obchodních společností
Balabánová, Markéta
Mergers of trading companies. Bachelor thesis. Brno: Mendel Uni-versity in Brno, 2015. The aim of this Bachelor thesis is the evaluation of the concept 'merger' as an in-strument to increase competitiveness and the solution of financial problems in companies. Part of this literary research is based on professional literature and deals with the legal, accounting and tax aspects of mergers. In the practical part I introduce a fusion of two unnamed state-funded institutions, and display it in accountancy and analyse its impact.
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