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Daňové a účetní aspekty při transformaci společností / Tax and Accounting Aspects of the TransitionAbrahámková, Soňa January 2020 (has links)
This thesis deals with accounting and taxation aspects of transformations of business corporations. Specifically, it deals with division of business corporations, using the method of the classical division and spin-off. The firts part describes the theoretical basis for accounting, tax and legal issues of division. In the second part of the work the company is practically performed in two ways, which are compared in the final part of the work and a variant for the implementation is recommended
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