Thematische Bibliographien / Odštěpení společnosti

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  1. Dissertationen

Auswahl der wissenschaftlichen Literatur zum Thema „Odštěpení společnosti“

Autor: Grafiati
Veröffentlicht am 28. Juni 2021
Zuletzt aktualisiert am 15. Februar 2022

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Dissertationen zum Thema "Odštěpení společnosti"

1

Krečová, Anna. „Návrh projektu odštěpení společnosti“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442949.

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The diploma thesis deals with the proposal of the future spin-off of the company, which will be managed by the project approach. The theoretical part presents the basic concepts of project management and legal regulation of spin-off. The analytical part focuses on the two previous spin-offs and the analyses needed for project management are made. Based on the analytical part, the design part contains the project proposal of the branch. The project identification and planning phases are made, the course of implementation and completion phases is indicated.
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2

Uhlířová, Jaroslava. „Přeměny obchodních společností - rozdělení odštěpením“. Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76148.

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One form of transformation of companies is the spin-off. The main aim of the thesis is to describe the process of spin-off in terms of commercial law, accounting and taxes. There are also summarizes the differences compared to other transformations and examples of real spin-off. The most important obligations and procedures are summarized in the final examples.
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3

Kotrmanová, Rebecca. „Projekt rozdělení společnosti odštěpením a jeho účetní a daňové dopady“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417412.

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The aim of this thesis is to proof a significant importance for the company in line with business transformation, comes from combining accounting, tax and law knowledge. The first part of this thesis is focused on theoretical summarization of principal aspects of the transformation process of a corporation. The practical part analyzes company data and facts, which lead the management to realize this transformation project. Project of the transformation is processed in accounting based on these data. Tax consequences and possible optimization has been analyzed. The final part of the thesis concludes the consequences of the financial health and reporting activities. Comprehensive assessment of the transaction for divided companies is done in last chapter.
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4

Hindrová, Barbora. „Rozdělení odštěpením jako jedna z forem přeměn obchodních společností“. Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72773.

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The thesis deals with the problems of transformations of companies, especially with spin-offs. Its main aim is to monitor whole process of spin-off from legal, accounting and tax point of view and to highlight some of the most important interpretative issues. To fulfil above mentioned aim, the thesis firstly defines transformations of companies from general perspective. In following parts, the thesis concerns only with spin-off using viewpoints of commercial, accounting, tax and other regulation. This is finally followed by real case of spin-off of private limited liability company.
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5

Štejfová, Kateřina. „Komparativní analýza rozdělení realizovaných v roce 2013“. Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192833.

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The main theme of the diploma thesis is the division of companies. The thesis is divided into two parts, a theoretical and a practical one. The theoretical part deals with the legal, accounting and tax framework of the division. The chapter on legislation primarily tackles its development within the European Union and the Czech Republic. The part on accounting concentrates on the determination of the accounting period, valuation of assets and deferred tax regarding the division, while the section on tax legislation adopts the perspective of the Tax Code, corporate income tax and value added tax. The main part of the thesis is practical and offers a comparative analysis of divisions implemented in 2013. First of all, the method of obtaining the data for analysis is described, and then the most part of the chapter deals with the presentation of the result of the analysis.
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6

Bělehrádek, Michael. „Daňové dopady přeměn obchodních společností“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444229.

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The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.
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7

Abrahámková, Soňa. „Daňové a účetní aspekty při transformaci společností“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417398.

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This thesis deals with accounting and taxation aspects of transformations of business corporations. Specifically, it deals with division of business corporations, using the method of the classical division and spin-off. The firts part describes the theoretical basis for accounting, tax and legal issues of division. In the second part of the work the company is practically performed in two ways, which are compared in the final part of the work and a variant for the implementation is recommended
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8

Šrámková, Jana. „Fúze obchodních společností - účetní a daňové aspekty“. Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15896.

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The Graduation Theses is targeted at mergers and their accounting and tax aspects. The Graduation Theses solve mergers in clearly law point of view, i.e. merger by acquisition, merger by the formation of a new company, spin-off by acquisition and spin-off split by acquisition. In the text you can find not only solution of mergers from the accounting point of view (from IAS/IFRS as well as from the czech accounting law point of view) but also from the tax point of view (from corporate income tax as well as from the tax administration point of view).
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9

Bečičková, Dita. „Rozdělení společnosti s ručením omezeným odštěpením a jeho dopady na finanční situaci podniku“. Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-428919.

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Bečičková D. Division of the limited liability company by spinning-off and its im-pact on the financial situation of the company. Brno: Mendel University, 2019. This diploma thesis deals with the problems of transformations of companies with specialization on the transformation of the companies by spin-off. The theoretical part of the thesis is focused mainly on the legal regulation of transformations of corporations. In the practical part of the thesis I apply theoretical knowledge and reflect it on the illustrative example of a limited liability company. I will carry out a financial analy-sis of the company being divided and also the acquiring company and afterwards I evaluate the financial results before and after the transformation and I will formu-late some recommendations that could be helpful for the companies considering a spin-off.
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