Deskriptivní analýza přeměn uskutečněných v České republice

This diploma thesis focuses on the empirical evaluation of corporate transformations carried out in the Czech Republic. The main objective of the thesis is to analyse a selected sample of transformations implemented within a defined time period and to assess their key accounting and legal aspects. Particular attention is paid to the structure of ownership relationships between the involved entities, the forms of transformations applied, the determination of the decisive date, and the effects of these transactions on selected items in the financial statements of dissolving, demerging, and successor companies. The empirical part of the thesis is based on the analysis of data obtained from publicly available sources. This part is preceded by a theoretical section defining corporate transformations and their accounting treatment under Czech accounting legislation.