Popisná analýza přeměn uskutečněných v České republice

This diploma thesis is focused on transformations of business corporations as defined by Act No. 125/2008 Coll. The theoretical part describes the accounting aspects of these transformations arising from the above mentioned Act, the empirical part consists of an analysis of a set of transformation transactions carried out in the Czech Republic in the years 2014 and 2015, which aims to evaluate how the legal regulation is applied in practice. A few non-standard transactions are described in more detail. It was found that almost all transactions were carried out between associated corporations, with less than a quarter of the cases involving valuation of assets by an expert. Recognitions at fair values, which occurred in about half of the transactions with revaluation, tend to be carried out within the holding structure specifically with the intention of recognising at fair value assets whose historical cost is significantly lower. Most expert valuations do not deal with the issue of deferred tax.