Komparace fúze z pohledu české a nadnárodní legislativy

Abstract

The presented thesis on the topic of "Comparison of Merger from Czech and Supranational Law Point of View" deals with the procedures of reporting and accounting for mergers under Czech and supranational legislation. The aim of the thesis is to compare the merger of companies according to Czech legislation and International Financial Reporting Standards, to identify and delimit key areas related to both approaches and to apply this theoretical knowledge to merged companies. The thesis consists of three main chapters. The first chapter characterizes the merger according to Czech legislation and according to supranational standards. The second chapter contains a comparison of both approaches. The third chapter involves the use of theoretical merger procedures in a particular company. At the end of this chapter, future recommendations are given.