Analýza přeměn uskutečněných v ČR se zaměřením na porovnání s koncepcí IFRS

The thesis analyses business transformations under the Czech regulation and compares them with business combinations under the IFRS framework. The theoretical part defines the possible types of transformations, deals with the relationships of the participating companies to each other and with business combinations under common control. It briefly describes the process and accounting aspects of business transformations. It also outlines the key differences between the two frameworks. The empirical part contains a descriptive analysis of transformations using a sample of transactions carried out in the Czech Republic in 2016. The conclusions show the main shortcomings of the Czech regulation in comparison with the IFRS concept. As the transformations were exclusively between related parties, the key shortcoming is the benevolent Czech regulation in revaluation of assets, which may compromise the true and fair view of the subject of accounting. The analysis also shows relatively high non-compliance with legal requirements. These include the adjustment of the purchase price of the investment and of deferred tax for audited companies in the valuation report and the publishing of financial statements and opening balance sheet with commentary. Also, there are often misstatements related to goodwill and capital funds in the opening balance sheet.