Účetní pojetí fúzí v kontextu oceňování

Abstract

Aim of the thesis is to compare the methods of valuation companies in the merger and its impact on accounting successor company. The thesis is divided into five logical chapters. The first chapter is an introduction and the last chapter consists of conclusion. In the second chapter dealt with theoretical issues of mergers. The second chapter is focused on the determination of the merger process. In the third chapter defines the basic concepts used in the valuation and the process of valuation including a detailed description of each step. The fourth chapter is a practical application of the most appropriate methods of valuation of the company from the previous chapter. After determining the value of assets selected methods is done analysis of their impact in the accounts of successor company.