Věrný obraz majetkové a finanční situace ve výkazech společností na příkladu fúze

This diploma thesis is focused on true and fair view of property a financial situation in financial statements of companies, and this theoretical question is presented in the practical example of merger. It analyses functions of financial reporting, its aims and users, the subject of accounting and its elements, true and fair view of accounting in terms of Czech legislation and international accounting standards and other standards, the application of Section 7 (2) of the Accounting Act and possible deviations from the norms using the last sentence of this provision. It describes mergers in terms of their project, process, forms, decisive day, valuation of the assets taken over, and showing the merger in accounting. It also deals with the company's property situation, types of economic situations and their presentation in financial statements. The practical part shows an example of a deviation from ordinary accounting practice using the last sentence of Section 7 (2) of the Accounting Act in a company formed by merger, whose statements after the merger did not present a true and fair view of the accounting and thus did not reflect its real economic situation.