This diploma thesis is aimed at transforming commercial companies, which are enshrined in Law No. 125 / 2008 Coll., on transformations of companies and cooperatives. The theoretical part deals both with individual corporate conversions and the legal and accounting aspects of these conversions, and in particular the tax implications. The practical section lists the two most common cases of corporate transformations, namely divisions and mergers. This section serves to identify important knowledge and information related to the corporate transformation process. The third part of the diploma thesis deals with the assessment of practical cases.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:417362 |
Date | January 2020 |
Creators | Plevová, Martina |
Contributors | Hájek, Adam, 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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