Deskriptivní analýza přeměn uskutečněných v České republice

The topic of this diploma thesis is deals with the transformation of companies in the Czech Republic. The thesis focuses on essence of transformations with emphasis on accounting and tax aspects, which are based on Czech legislation and real examples from practice. The theoretical part is devoted to the basic elements that relate to the implementation of transformations and is primarily based on Act No. 125/2008 Coll., on transformations of companies and cooperatives, and on scientific literature. The second part of the thesis focuses on data collection and analysis, specifically on transformations to be implemented in the period 2021 and early 2022. These data were obtained mainly from the Commercial Register. The practical part of the thesis not only confirms general trends related to transformations in the Czech Republic, but also focuses on specific cases whose characteristics are not usual for a transaction. The empirical part is structured into 6 subchapters, which deal, among other things, with the possibilities of determining of the effective date, changes in the amount of share capita lor deferred tax issues. The main aim is to evaluate whether the results of the analysis are in accordance with the theoretical knowledge.