Role znaleckého ústavu při ocenění jmění při přeměnách a vykazování odložené daně

This thesis is devoted to the issue of expert valuation within the framework of transformations, which are defined by Act No. 125/2008 Coll. on transformations of commercial companies and cooperatives. The theoretical part of the thesis is defines the transformations from the accounting and legislative point of view, the subsequent practical part analyses a sample of expert valuations that were carried out between 2014 and 2015. It has been found out that the publications of expert reports occurs in aproximately two-thirds of the transformations requiring them, and in three-quarters of these cases the valuation by the expert was carried out for the transformation by division. Experts on valuation, in context of business transformations, highly prefer valuations based on accounting data and carried out by property-analysis based methods. New assets are wery rarely identified during business transformations, and deffered tax issues are generaly ignored by valuation expers (with exceptions whose frequency is equivalent to statistical error).