Spojování podniků na Ukrajině - právní a účetní souvislosti

The work of this diploma deals with the issues of company merging into larger economic units and primarily focusses on the domestic acquisitions and mergers in Ukraine. Ukrainian commercial and accounting legislation is compared with the requirements imposed by the Third Council Directive no. 78/855 / EEC that concerns mergers of public limited liability companies and the regulation of mergers in the Czech Act on the transformation of companies and cooperatives. Work is based on the procedures, requirements and terms that were effective on August 31, 2015. There were defined areas concerning the accounting treatment of the facts caused by the merger or acquisition, which the current Ukrainian legislation pays insufficient attention. Some steps have been proposed that should make the situation more transparent and may contribute to the approximation of national legislation to internationally accepted principles and procedures.