Deskriptivní analýza přeměn uskutečněných v České republice

The diploma thesis focuses on the issue of corporate transformations within the Czech Republic, with particular emphasis on the accounting and tax aspects of such transactions. The theoretical part outlines the legal framework of transformations, primarily based on Act No. 125/2008 Coll., on Transformations of Commercial Companies and Cooperatives, including the accounting and tax implications accompanying these processes. The second part of the thesis is dedicated to the analysis of transformations that were carried out in 2022. The data source includes the Commercial Register and the other publicly available documents. The analysis focuses on aspects such as the effective date of the transformation, the specific types of transformations, legal form, application of revaluation, and accounting for deferred tax. The aim of the thesis is to compare real-world practice with theoretical assumptions and to assess whether the transformations are carried out in accordance with applicable legislation and the principle of financial reporting. The analysis revealed that transformations are typically carried out between related parties, with mergers by acquisition being the most common type.