Vznik Evropské společnosti jako důsledek přeshraniční fúze

Abstract

This diploma work deals with the issue of over-the-border mergers the consequence of which is formation of a European company. The theoretical part characterizes basic terms in the area of over-the-border mergers. It especially concerns everything that is necessary to do so that such a transformation is successful. The practical part focuses on the analysis of formation of a particular European company by means of an over-the-border merger and on possible difficulties that may occur during the process of a merger. The greatest attention is focused on accounting aspects, especially on appreciation of assets of the disappearing company and their depiction in accounting, on the deferred tax and a method how its calculation connected with the double conception of the expert opinion influences individual items of the balance sheet. The fourth part includes evaluation of selected facts that were achieved in the practical part.