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Tax Implications of Company Transformations
Bělehrádek, Michael ; Salačová, Alena (referee) ; Kopřiva, Jan (advisor)
The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.
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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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Analysis of the process of division of a limited liability company
Vlach, Jan ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis deals with the process of splitting a limited liability company in relation to tax and accounting aspects. In particular, it deals with the division of a business corporation by the method of division by spin-off with the creation of a new company and division by spin-off by merger. In the first part of the thesis, the issue of establishing business companies and cooperatives with a focus on a capital company is described. In the second part of the work, the division of a specific limited company is affected in two different variants.
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Tax Implications of Company Transformations
Bělehrádek, Michael ; Salačová, Alena (referee) ; Kopřiva, Jan (advisor)
The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.
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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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The transformation of companies - spin-off
Uhlířová, Jaroslava ; Skálová, Jana (advisor)
One form of transformation of companies is the spin-off. The main aim of the thesis is to describe the process of spin-off in terms of commercial law, accounting and taxes. There are also summarizes the differences compared to other transformations and examples of real spin-off. The most important obligations and procedures are summarized in the final examples.
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Spin-off as a Form of Transformations of Companies
Hindrová, Barbora ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
The thesis deals with the problems of transformations of companies, especially with spin-offs. Its main aim is to monitor whole process of spin-off from legal, accounting and tax point of view and to highlight some of the most important interpretative issues. To fulfil above mentioned aim, the thesis firstly defines transformations of companies from general perspective. In following parts, the thesis concerns only with spin-off using viewpoints of commercial, accounting, tax and other regulation. This is finally followed by real case of spin-off of private limited liability company.
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