Právní, účetní a daňové aspekty transformace vybrané obchodní společnosti s ručením omezeným na akciovou společnost

Abstract

The bachelor thesis „Legal, Accounting, and Tax Aspects of the Transformation of a Selected Limited Liability Company into a Joint-Stock Company " deals with a complex analysis of the process of changing the legal form of a specific business entity. In the theoretical part, the basic legal, accounting, and tax aspects of transformation are defined, while attention is also paid to the comparison of both legal forms of capital companies. The practical part is designed as a case study of an anonymized company, which includes an analysis of financial performance before the transformation, a chronological procedure of the transformation, and a detailed record of accounting and tax impacts. Finally, the economic efficiency of the entire process is evaluated, risks associated with the new organizational structure are identified, and the impact of the transformation on the financial stability of the company in the period after its completion is assessed.