Diplomová práce / info:eu-repo/semantics/masterThesis
Osoba oponující práci:
This diploma thesis on “Accounting and tax aspects of mergers in Slovakia” focuses on mergers realized in Slovakia according to their legal, accounting and tax perspective. The thesis first defines mergers in general and describes their various classifications, motives and process. Then the thesis concentrates on the legal regulation of mergers in Slovakia, including the amendment of Slovak Commercial Code. Next, the focus is on the accounting duties of ceasing and acquiring companies during the process of merger. Then the thesis concentrates on the tax treatment of mergers, paying attention to significant changes in income tax law. The practical part of the thesis consists of an analysis of mergers realized in Slovakia in period of years 2014 to 2018, where their developments and trends are evaluated.
income tax; ceasing company; acquiring company; mergers in Slovakia; effective date; valuation of assets; analysis
Informace o studiu
Studijní program a Studijní obor:
Finance a účetnictví/Účetnictví a finanční řízení podniku