Vznik akciové společnosti vlivem vkladu části podniku

Abstract

This diploma thesis is focused on The Creation of a Joint-stock Company by Investing a Part of a Business. The theoretical part of the thesis explains basic terminology related to the chosen topic. The practical part compares the investment of the part of a business to its sale. The comparison is executed from the accounting as well as tax point of view. Moreover the advantages and disadvantages of the provided options are analyzed and compared. The final part of the thesis covers the summary of the whole process of investing a part of a business and respective benefits and consequences for the society.