The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:444229 |
Date | January 2021 |
Creators | Bělehrádek, Michael |
Contributors | Salačová, Alena, Kopřiva, Jan |
Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
Source Sets | Czech ETDs |
Language | Czech |
Detected Language | English |
Type | info:eu-repo/semantics/masterThesis |
Rights | info:eu-repo/semantics/restrictedAccess |
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