Kombinování různých forem přeměn kapitálových společností

Abstract

The thesis pursues an overview of a fusion of two corporations and a subsequent demerger of a part of derivative company to others companies. All this mainly from an accounting and a fiscal point of view. This process is analyzed in particular companies and confront with different methods. Some of them are displayed by examples, the others by theoretical interpretation. The first part of the thesis pursues an introduction to problems of these transformations and an explanation of main keynotes. The second part pursues an application of these processes in particular companies and in the third part the outcomes are interpreted and prospective suggestions are introduced. As in 2012 a new amendment about transformations of companies and syndicates has appeared, there are prospective changes introduced in the thesis.