Vliv reorganizace na účetnictví a daně obchodních korporací

Abstract

This bachelor thesis deals with how reorganizations influence accountancy and taxes of debtor and creditor. The first part is a cross-section through juristical legislation of reorganizations. The second part provides information about consensual reorganization and its comparison to standard reorganization. The last part is a practical part which further develops some aspects of reorganization and points to most important changes in legislation and mainly their impacts on all participating subjects.