Deskriptivní analýza přeměn uskutečněných v České republice

Business combinations represent an important instrument for business entities, enabling the transfer of assets, liabilities and equity, as well as the consolidation of enterprises or their parts. This diploma thesis focuses on one specific form of business combinations, namely transformations of commercial companies. The aim of the thesis is to explain transformations of commercial companies from an accounting perspective and to assess the impact of individual types of transformations on selected items of financial statements. The theoretical part of the thesis defines individual types of company transformations and outlines their legislative framework in the Czech Republic. Subsequently, the transformation process and related accounting aspects are described. The practical part of the thesis analyses a sample of 234 completed transformations, including an analysis of transformation projects, expert valuations and financial statements of the participating companies. The results of the analysis indicate that transformations are most frequently carried out in the form of mergers by absorption, with the effective date typically set at the beginning of the calendar year. Mergers are most often realised between related parties, primarily in a parent subsidiary relationship. Furthermore, the analysis of financial statements demonstrates that all examined types of transformations had a positive impact on participating companies.