Nepeněžité vklady do kapitálových obchodních společností

Abstract

This thesis deals with nonmonetary investments in capital trading companies. It’s divided into three chapters.

The first chapter focuses on law aspects of nonmonetary investments in capital trading companies. Elementary terms are outlined in the beggining of the chapter. This part is followed by description of object of investment, its administration, acquittance and transition of owner’s title to investment.

The content of the second chapter includes accounting and taxation aspects of nonmonetary investments. General way of accounting nonmonetary investments from the perspective of recipient and depositor is described here, while it‘s further elaborated in dependence on object of investment. The second part of this chapter deals with taxation context, especially the income tax.

The last chapter describes the way of nomination of expert for evaluation of investment, exceptions from duty to assess value by expert a deals with economic usability of nonmonetary investments. There is overview of the most applied methods of evaluation of company at the end of the chapter.