Účetní a daňová hlediska rozdělení obchodních společností

Abstract

The bachelor thesis deals with the topic of transformation of companies. Basic transformations include the change of legal form, merger, transfer of assets to a shareholder, cross-border transformation and demerger. The demerger is further divided into split-up and split-off. Between both of the methods of demerger of is mainly difference that the split-off company does not canceled and continues in business activities, but after the split-off proces company stop exist. In the theoretical part we describe and explain the most important points of transformation. The most important points of transformation are the valuation of assets, the preparation of the final accounts, the preparation of the project of transformation and the determination of the decisive day. In the practical part, we use the given issue for a specific example. In this example, we use a splitt-off method. The information in this part of thesis is from the theoretical part and we describe the preparation of financial statements, initial balance sheets and valuation of assets.