This diploma thesis aims to compare the enactments of German GmbH and Czech s.r.o. (i.e. limited liability companies or private companies limited by shares). The introduction describes the historical evolution till today and defines the main differences in the Czech and German legal interpretations of the place of business, statutory body, registered capital, company shares, etc. Furthermore accounting principles and essential requirements of financial statements are discussed. The reader can find mandatory forms of financial balance sheets and profit and loss reports according to the German Commercial Law and the Czech ministerial regulation No. 500/2002 in the thesis appendix. The last part mentions basic tax liabilities of GmbH and s.r.o.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76225 |
| Date | January 2010 |
| Creators | Šikulová, Anna |
| Contributors | Müllerová, Libuše, Mezerová, Jana |
| 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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