Účetní a daňové souvislosti přeměn uskutečněných v České republice

The diploma thesis deals with the transformations of businesses in the Czech Republic. The thesis consists of a theoretical part, which is devoted to the definition of transformations under Czech law with a focus on mergers and divisions. It also discusses the accounting and tax aspects of conversions, including the determination of the record date. The second part of the thesis consists of a practical part analysing a selected sample of transformations. This includes completed transformations published in the Commercial Bulletin, mostly in 2021. The data is then based on the Commercial Register and the Collection of Deeds. It is divided into sub-sections according to different topics, such as acquisition interest, deferred tax and revaluation of assets. The conclusion of the practical section provides a framework for other procedures used in transformations, such as the determination of the record date before the date of acquisition of the shareholding.