Deskriptivní analýza přeměn uskutečněných v roce 2016

This master’s thesis reflects real business transformations (legal mergers, splits, spin-offs, and other transactions under the Czech regulation) about which data were published in the Czech Commercial Bulletin in 2016. The purpose of this thesis is to initially document theoretical knowledge and definitions in terms of the Czech and international legal aspects. Afterwards broaden the understanding of business transformations from the Czech accounting and tax perspective. The main aim of this master’s thesis is to gather a selected set of data of business transformations (in total 197 transactions) among the period from the year 2016 mentioned above. Subsequently to perform descriptive data analysis and to examine the concept of each type of occurred business transactions. Part of the analysis is to elaborate non-financial data from the “Transformation Plan” documents and, if applicable, from the “Expert Valuation Studies”. Another crucial part of the analysis is to investigate financial items from the financial statements before the accounting effective date and then items from the opening balance sheets after the accounting effective date of business transaction. The final part of the descriptive analysis is performed with an emphasis on selected samples investigation for each type of business transformation.