The topic of this diploma thesis is a descriptive analysis of transformations of business corporations and cooperatives carried out in 2019 in the Czech Republic. The transformations under study are mergers, spin-offs, transfer of assets to a partner, and cross-border relocation of headquarters. The theoretical part contains basic terminology and a description of the environment, legal regulation, and accounting and tax aspects of transformations. The empirical part consists of an analysis of th... zobrazit celý abstraktThe topic of this diploma thesis is a descriptive analysis of transformations of business corporations and cooperatives carried out in 2019 in the Czech Republic. The transformations under study are mergers, spin-offs, transfer of assets to a partner, and cross-border relocation of headquarters. The theoretical part contains basic terminology and a description of the environment, legal regulation, and accounting and tax aspects of transformations. The empirical part consists of an analysis of the author’s own research of a sample of transformations published in the commercial bulletin. The analysis is based on the findings from the theoretical part of the work. The aim is to comprehensively evaluate the information found and point out any potential shortcomings. |