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Fúze obchodních společností (vnitrostátní i přeshraniční), účetní řešení / Merger of companies (Domestic and Cross-border), accounting treatmentFialová, Michala January 2010 (has links)
The Graduation Theses is targeted at mergers of business Companies and its accounting aspects. The Theses solve mergers from the business - legal point of view (regulating in Act. No. 125/2008 Coll, Transformation of Business Companies and Cooperatives), and also from accounting point of view (from IAS/IFRS) as well from the czech accounting law Accounting Act, Regulation 500/2002 Coll, CAS). A separate chapter is devoted to practical real case of a merger of two limited liability companies.
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