The diploma thesis deals with assessing financial situation of the company MERLINPLUS spol. s r.o. The thesis includes indexes of financial analysis which are expressed by using time series. If the time series has a specific development trend, the data are aligned with the help of regression analysis and a prediction is set for the following two periods.

The main goal of this Diploma thesis is compiling of longterm financial plan for chosen company. This issue is dedicated theese chapters. In theoretical basis is listed theoretical part of financial planning. In analysis of issue and present financial situation is set a few chosen instruments of financial analysis, which evaluate present financial situation of company, Strategic analysis of company will focus on the current situation and the company's potential The last part is custom design solution where is processed longterm financial plan through planning of statements, which is then subjected to a check of financial analysis.

The thesis is focused on the analysis of SAKO Brno, Inc. in the financial terms in the years 2012 - 2015. The theoretical part explains the basic concepts of financial analysis and the methods and procedures for the implementation of financial analysis. In the next part the data are evaluated and compared to those of competing companies. On the basis of these results the proposals for improving the current economic situations are also formulated.

The master’s thesis compares Financial Statements under Czech accounting systems with Financial Statements under IAS/IFRS. The master’s thesis shows the main differences between these two reporting systems, and their presentation in Financial Statements.

The thesis deals with an assessment of financial and economic situation of a production company by means of selected methods of financial analysis. The paper presents suggestions for measures to be taken in order to improve the financial strategy of the company.

The dissertation thesis deals with valuation of individual items in the economic balance sheet of a stand-alone company and subsequently as a part of acquisition. We define the economic balance sheet as a full set of assets, liabilities as well as synergies amongst the assets (stand-alone company view) and companies (transaction view), where the sum of their individual valuations has to equal to the overall value of the company. Hence we suggest that the management (and a valuer) should be able to decompose the company value into defined and controllable value components. Apart from identifying optimal methods for the individual valuation, the key for achieving this task is the internal (amongst the assets) as well as the overall consistency (vis-a-vis the overall company value). Compared to the overall-valuation approach, we demonstrate how the component approach can lead to more precise results, higher management discipline and accountability, and can serve as a tool for an a priori identification of overpayment as well as an instrument for controlling the value post transaction. We defined two primary types of synergies in terms of valuation approach - Enhancement, improving current income potential and Future opportunities, mainly focusing on new projects - and proposed appropriate valuation approaches given their specifics. Since a large proportion of valuations on individual level is based on the income approach, setting a clear and consistent approach to discount rates was a vital part of the work. We propose a primary and, if not available, second-best rate for each component of the economic balance sheet. Although the synergies are probably of the highest commercial interest, the liabilities with external source of risk and deferred taxes on the individual level are areas generally neglected both by academics and practitioners. While the first one will have only but crucial impact on companies with decommissioning and similar liabilities, the latter is present almost in any itemized valuation, and its incorrect or purely isolated application affects the overall result and breaks the link to the overall company value. We analyze both topics and offer consistent valuation methods, although further research is required to refine them. We discuss WARA as one of the key tools for ensuring consistency of itemized valuation of the economic balance sheet. Lacking any theoretical background and interest from academic researchers, we first analyze simple concepts of the tool as they are used in practice and point out observed conceptual errors, oversimplifications and accounting-only approach. Not only that we propose complex consistent rules for WARA construction but we extend the concept from the focus on conventionally defined net assets to the full economic balance sheet, which is the only way how to relate the itemized valuation to the overall company valuation. Finally, we presented a case study based on real-life example which demonstrated practical applicability of proposed partial solutions as well as the overall approach to achieving consistency with the total company or transaction valuation. Although the analysis of individual items of the economic balance will be inevitably based on subjective assumptions to an extent, we have shown that proposed complex and consistent approach adds value to the strategic and transaction considerations. Also the preciseness of the tools will increase with the number of transactions performed as the parameters get calibrated.

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.

This work consist of two parts. The first section describes the theory, which relates to the financial statements in accordance with Czech law, even according to international accounting standards. In the practical part of work I already deal with the financial statements of the company KOVOSVIT MAS, a. s. First, I focused on the financial statements in accordance with Czech accounting and consequently I have dealt with financial statements in accordance to IAS/IFRS.