The main aim of this thesis is to describe the complex transaction that is de-merger. It outlines the legal process of divisions, accounting and tax procedures. From the legal point of view, the main emphasis is put on the decisive date and draft terms of division. The accounting part concentrates on valuation and deferred tax. There is also a brief characterization of corporate income tax regarding divisions. The last part of this thesis describes some examples from accounting practice and their analysis and comparison.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:264560 |
| Date | January 2016 |
| Creators | Grohoľová, Alžběta |
| 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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