Deskriptivní analýza přeměn uskutečněných v České republice

This thesis focuses on the business transformations that took place in the Czech Republic, primarily in 2018, the year from which the majority of examined transformations originate. The theoretical part of this thesis outlines the necessary legislation and accounting context for the successful implementation of transformations. The practical part of this thesis examined a sample of almost 200 transformations, which were further analysed and compared with other similar analyses. In this regard, the sample was not exceptional and confirmed the expected results, e.g. the vast majority of transformations took the form of reorganisations, the most preferred effective date was 1 January, etc. An important aspect of this work was pointing out used practices, which can be encountered in the Czech Republic. An example is the determination of the effective date prior to the date of acquisition of the shareholding, where the opening balance sheet lacks its predictive power. In the last part of the paper, non-standard conversions are discussed in more detail.