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Účetní a daňové konsekvence zákona o obchodních korporacích / Accounting and tax consequences of the Business corporation act

The diploma thesis deals with the new legal regulation of trading companies. The aim is to present the legal regulation of trading companies and so to connect the Business corporation act with the accounting and tax regulations. The first part presents the basic aspects of the regulation of trading companies in the system of the new legal regulation. It deals with the mutual position of the new Civil code and the Business corporation act and occupies itself with the general reglation of legal persons, that applies to trading companies. This part is being followed with the presentation of general requirements of the Business corporation act. The second part analyses the personal companies, where the special attention is dedicated to deposit duty, that can be paid for by doing work. The last part presents the capital companies and the special attention is dedicated ty paying of prepayments on share on profit (dividends) in these companies. The thesis is completed with a lot of practical examples and diagrams.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:198281
Date January 2013
CreatorsŠindelář, Michal
ContributorsMolín, Jan, Müllerová, Libuše
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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