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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
Šestáková, Denisa ; Foukalová, Lenka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the transformation of business companies. The first part defines the theoretical basis of the work focused on legal, accounting and tax issues of conversion. The practical part aims to make two variants of the transformation of a business company, division by spin-off and split. In the final part of the work, the methods of comparative conversion are presented and a more suitable variant for the implementation of the transformation is selected.
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Výkonnost obchodních společností v kontextu jejich přeměny
Kocmanová, Klára
The aim of this thesis is to formulate recommendations for business companies in the area of spin-off by merger in the Czech Republic, which may have positive impact on the performance of the transforming and the recipient company. After defining the theoretical framework of company transformations, focusing on legal, tax and accounting aspects, these findings are applied to a specific limited liability company. The effects of the spin-off on the performance of the transforming and the recipient company were evaluated based on the established financial ratios. Finally, proposals and recommendations were formulated which will serve both for the next intended spin-off of the specific company and for other companies planning to transform by spin-off.
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Tax Implications of Company Transformations
Šestáková, Denisa ; Foukalová, Lenka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the transformation of business companies. The first part defines the theoretical basis of the work focused on legal, accounting and tax issues of conversion. The practical part aims to make two variants of the transformation of a business company, division by spin-off and split. In the final part of the work, the methods of comparative conversion are presented and a more suitable variant for the implementation of the transformation is selected.
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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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