Diploma thesis "The Czech-Slovak mergers -- accounting and tax aspects" is divided into two parts - theoretical and practical one. The firstly mentioned one briefly describes legal regulations of cross-border mergers, with the main focus on their accounting and tax aspects adapted by Czech and Slovak legislative framework. Further, hypothetical comparison of accounting and tax differences is performed especially for cross-border mergers to Czech Republic and to Slovak Republic. In second part, author applies this theoretical comparison to particular real case. The work also includes the analysis of cross-border mergers carried out in Czech and Slovak Republic in 2008 -- 2011 that are listed in Appendix 1. The primary objective of this thesis is to explore the accounting and tax apects of cross-border mergers in Slovak Republic.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:72059 |
| Date | January 2010 |
| Creators | Ferenčáková, Jana |
| Contributors | Skálová, Jana, Pelák, 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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