Popisná analýza přeměn uskutečněných v České republice

This thesis examines and analyses the business transformations of companies that took place in the period September-December 2020 in the Czech Republic and which were carried out in accordance with Czech legislation. The key objective is to understand the preferences and practices of companies when carrying out conversions in the Czech legal environment. The theoretical part, consisting of three chapters, provides an introduction to the issue from a legal, accounting and tax perspective. The empirical part, which consists of two chapters, presents a descriptive analysis of a selected sample of conversions. A total of 185 transactions were studied, which showed that the most common type of transformation in 2020 was a merger by amalgamation. Most of the conversions were group reorganisations, with the most common change being a mother-daughter relationship. The preferred record date was 1 January 2020. The analysis shows that it was not common to set a top-up payment on exchange of business interests or to appoint a merger expert. An expert valuation of the assets was carried out in a minority of cases. The analysis of the financial statements identified deficiencies in the accounting for deferred tax, valuation differences and goodwill.