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.

Bokföringsnämnden startade år 2004 ett projekt för att ta fram nya regelverk, det så kallade K-projektet. Syftet med K-regelverken är att utformningen för årsredovisning finns samlat på ett ställe. K-projektet är uppdelat i fyra kategorier där företag kategoriseras in beroende på storlek.Från den 1 januari 2014 måste företag tillämpa ett K-regelverk. För en del företag finns möjligheten att välja vilket regelverk av K2 respektive K3 de vill tillämpa. Företag som får välja regelverk och som i nuläget tillämpar K2 men kommer att expandera och få nya intressenter bör byta till K3. Detta för att intressenterna vill ha en mer utförlig redovisning för att kunna bedöma företagets finansiella situation. Byte från K2 till K3 kan anses vara ett byte av redovisningsprincip vilket kan innebära stora skillnader i redovisningen. Syftet med studien är att redogöra för vilka konsekvenser som uppstår i ingångsbalansräkningen vid byte från K2 till K3. Vidare syftar studien till att redogöra för eventuella skattemässiga konsekvenser för företag som genomgår bytet.I genomförandet av studien har en deskriptiv analys använts för att beskriva ett antal aspekter som undersöks. Vid byte från K2 till K3 ska en ingångsbalansräkning upprättas. För att tydliggöra konsekvenserna i samband med ingångsbalansräkningen har typfall använts i studien för att på ett pedagogiskt sätt kunna visa konsekvenserna vid byte.Genom studien kan vi konstatera att det uppstår konsekvenser vid byte av regelverk från K2 till K3. Det finns redovisningsmässiga skillnader mellan regelverken. Dessa skillnader justeras direkt via eget kapital och redovisas således inte via resultaträkningen. Justeringarna kan bidra till skattepåverkan för företaget. Trots redovisningsmässiga skillnader som uppstår påverkas ingångsbalansräkningen marginellt utifrån våra typfall. / Bokföringsnämnden launched in 2004 a project to develop new regulations, known as the K-project. The purpose of the K-regulatory systems is that the design of the annual report is gathered in one place. The K-project is divided into four categories in which companies are categorized into depending on size.From 1 January 2014, companies must apply a K-regulation. Some companies have the ability to choose which rules of K2 and K3 they want to apply. Companies which may choose rules and which currently apply K2 but will expand and gain new stakeholders should switch to K3. This because stakeholders want a more detailed reports to assess the company's financial situation. Changing from K2 to K3 can be considered a change in accounting principle, which can mean big differences in the accounts. The purpose of this study is to describe the consequences arising in the opening balance sheet when changing from K2 to K3. Furthermore, the study aims to describe the possible tax implications for companies undergoing change.In the implementation of the study a descriptive analysis used to describe a number of aspects are examined. When changing from K2 to K3, an opening balance sheet is established. To clarify the implications in connection with the opening balance sheet has scenarios used in the study for an educational way to show the consequences of change.Through this study we can conclude that there are consequences when changing the regulations from K2 to K3. There are accounting differences between the regulations. These differences are adjusted directly through equity and are therefore not recognized through the income statement. The adjustments can contribute to the tax impact for the company. Despite the accounting differences arising influenced the opening balance sheet marginally based on our scenarios.This study is written in Swedish.

Issues of the business combinations and transformations are very extensive and include legal, tax and accounting aspects. Legislation of the business combinations and transformations is subject of several laws and for complete and correct use, you need to put together all of them. This master thesis can be used as a methodical manual for business combinations and transformations.

The theme of this diploma thesis is mergers of business corporations. The theoretical part contains transformations of business corporations and their forms. The biggest part of this thesis deals with mergers in the Czech Republic. There are advantages and disadvantages of mergers, motives of mergers and types of mergers. This thesis also includes the merger process, specifics of various types of business corporations and accounting of mergers. For better understand of accounting follows the model example. One part of this thesis is about business combinations according to IFRS and US GAAP. The practical part contains information about several mergers. I am considering if these mergers comply with the law and whether they were successful or not.

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

The purpose of my dissertation was to make an analysis of factors influencing the process of the carrying out of the cross-border merger of the Czech company with the company in the European Union. Solution procedure stems from a general definition of acquisitions and mergers, their historical development, reasons for the carrying out thereof, through the picture of these processes in international standards of financial reporting up to the regulation in the European Union. When analyzing the rules for cross-border mergers within the EU, I ascertained problematic places consisting in non-finalization of harmonization - in accounting context - of mergers, and in possibilities of a selection of a tax solution. Apart from the Czech legal regulation, I also analyzed the Slovak legal regulation since the last application part contains a practical example of merger of the Czech company and two Slovak companies carried out in 2009 and prepared on the basis of empirical data.

Work is about corporation mergers in the first place in Czech Republic and about valuation issues. It brings comprehensive view into particular business areas in which are mergeres concerned. It is going about business-legal area, tax and accounting area. Particular sections about these areas are supplemented by the role of the expert in valuation and his opinion. Whole work is ilustrated by the exapmple from praxis.

This thesis is focused on mergers with an emphasis on valuation. It deals mainly with economic, legal, accounting and tax aspects. These aspects are enriched by the amendment of laws that come into legal force from 2012. The thesis is complemented by expert valuation process, without which most of the mergers could not be realized. Final part of this thesis describes concrete national merger of three companies stating the accounting treatment.

The thesis aims to assess the feasibility of the business plan of pre-paid model of tasting of Moravian wine and judge whether it pays off to invest into this business plan. The feasibility study serves to confirm the execution of the business plan. The study describes the establishment of limited liability company and activities that are related to its establishment. It analyzes the environment through PEST analysis and Porter's five forces model. Market research is conducted via a survey, which serves as a basis for determination of an estimate of potential customers. Marketing mix allows to describe the product, pricing, distribution, promotion plan and marketing communications. The final price is determined using the calculation formula. The opening balance sheet of the company is prepared within this thesis. The amount of capital, the costs and sources of funding are determined. The financial plan includes estimated revenue, profit, return on equity and cash flow plan for the first two years of the life of the company.

This thesis focuses on the problem of domestic mergers of companies in terms of current business and legal and accounting regulations of the Czech Republic. Attention is paid to accounting, legal and organizational aspects of the mergers. The thesis reflects the changes brought about by extensive amendments effective from 1 January 2012. In this context, the work mentioned possible problems and risks that come with certain provisions brought. Everything is then documented by practical example of the merger of two companies.