This thesis focuses on the description of the implementation and the method of reporting business transformations, especially mergers, according to Czech accounting regulations and IFRS. The theoretical part of the thesis defines the concepts of transformation, restructuring, business combination and asset acquisition, as well as the formal obligations of companies, methods of valuation of acquired assets, accounting recognition and other obligations related to the transaction. The identified th... zobrazit celý abstraktThis thesis focuses on the description of the implementation and the method of reporting business transformations, especially mergers, according to Czech accounting regulations and IFRS. The theoretical part of the thesis defines the concepts of transformation, restructuring, business combination and asset acquisition, as well as the formal obligations of companies, methods of valuation of acquired assets, accounting recognition and other obligations related to the transaction. The identified theoretical facts are then applied to model examples. The thesis concludes with a comparison of accounting practices and a summary evaluation of the differences in accounting treatment of business transformations under different accounting regulations. |