Zmena právnej formy z osobnej na kapitálovú spoločnosť

Abstract

The diploma thesis is related to accounting and tax aspects of conversion of legal form from personal to capital corporation. The main goal is to analyze the aspects of conversion of legal form from general commercial partnership to limited liability company and to compare the results with the conversion of legal form from limited liability company to joint stock company. The first chapter refers to definition of business corporations. The second one is related to the conversion of legal form itself. It describes the project change in legal form, reevaluation of assets and accounting and tax aspects. The practical part applies theoretical knowledge on particular business corporation and compares procedures of both conversions.