This diploma thesis is focused on mergers of business corporations carried out in the Czech Republic in 2015. The number of carried out mergers reached 466 according to the analysis performed in this thesis. The theoretical chapters deal with Czech business, accounting and tax law regulation of mergers. The core of 5th chapter of this thesis consists of analysis of all carried out mergers and it is supplemented by the evaluation of transactions carried out between 2010 and 2015, which proves the increasing trend in the number of mergers. Second practical chapter analyses the accounting solution of each merger on the sample of national mergers of 2015.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:359596 |
| Date | January 2017 |
| Creators | Tomanová, Tereza |
| Contributors | Vomáčková, Hana, Pospíšil, Jiří |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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