Popisná analýza přeměn uskutečněných v České republice

This diploma thesis focuses on transformations of business corporations that took place in the Czech Republic, especially in 2017. The thesis is divided into two main parts. The first part is devoted to the theoretical information of the issue of transformations, where the legislative view of transformations is first described, then the accounting solution of transformations according to Czech legislation is explained and as last the tax impact of transformations is marginally outlined. The aim of the empirical part is to evaluate whether the results are in accordance with the theoretical knowledge. As part of the practical part, a sample was analyzed, which was first cleaned and as a result contained 182 transformations. The results of the analysis showed that the transformations took place exclusively between related parties and most often in the form of a merger by acquisition between the 2 participating companies. The effective date was preferentially set for 1 January. In more than half of the sample, the assets of the company being dissolved or being divided were not valued by an expert and the valuation of book values prevailed in the case of the acquirer. In most cases, the expert valuation did not deal with the consideration of deferred tax.