Odložená daň z přecenění při přeměnách

The thesis deals with the issue of deferred tax related to the revaluation of net assets in transformations of business corporations. Its aim is to define the appropriate approach to reflecting the expert valuation and the related deferred tax in the opening balance sheet of the successor company. The theoretical part summarises the rules for the accounting treatment of deferred tax, the valuation of net assets and the consideration of the tax shield. The practical part is based on an analysis of transformation projects, expert valuation reports and opening balance sheets for a sample of 50 mergers carried out in the Czech Republic between 2015 and 2023. The analysis identified differences in how deferred tax was considered in expert valuation reports, as well as varying approaches to the subsequent reflection of expert valuation in the opening balance sheets of successor companies. The results showed that correct accounting treatment requires a clear determination of how the expert considered deferred tax in the final valuation, and subsequently selecting the correct approach to its recognition. Based on the evaluation of the identified approaches, a methodological procedure was proposed for the correct recognition of the expert valuation and the related deferred tax in the opening balance sheet of the successor company.