Mergers and acquisitions of companies from accounting and tax point of view
| Thesis title: | Fúze a akvizice |
|---|---|
| Author: | Řezáčová, Alena |
| Thesis type: | Diplomová práce |
| Supervisor: | Vomáčková, Hana |
| Opponents: | Zelenka, Vladimír |
| Thesis language: | Česky |
| Abstract: | Práce zobrazuje možnosti spojení podniků, jejich právní rámec a daňové dopady podle legislativy ČR a účetní řešení těchto transakcí s podniky podle předpisů ČR a podle IFRS. |
| Keywords: | Podnikové kombinace; Prodej podniku; Kapitálová akvizice; Majetková akvizice; Spojování podniků; Fúze |
| Thesis title: | Mergers and acquisitions of companies from accounting and tax point of view |
|---|---|
| Author: | Řezáčová, Alena |
| Thesis type: | Diploma thesis |
| Supervisor: | Vomáčková, Hana |
| Opponents: | Zelenka, Vladimír |
| Thesis language: | Česky |
| Abstract: | This thesis describes the possibilities of combining of companies, their legal regulation and tax imppact according to laws of the Czech Republic, and the accounting handling of such corporate transactions under Czech accounting rules and under IFRS. |
| Keywords: | Combining of companies; Business combinations; Mergers; Sale of company; Capital acquisitions; Asset acquisitions |
Information about study
| Study programme: | Finance a účetnictví/Účetnictví a finanční řízení podniku |
|---|---|
| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Finance and Accounting |
| Department: | Deparment of Finacial Accounting and Auditing |
Information on submission and defense
| Date of assignment: | 3. 10. 2008 |
|---|---|
| Date of submission: | 31. 12. 2008 |
| Date of defense: | 10. 2. 2009 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/15054/podrobnosti |