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Statements

Subject Item
n2:RIV%2F00216224%3A14560%2F11%3A00065907%21RIV14-GA0-14560___
rdf:type
skos:Concept n17:Vysledek
dcterms:description
The paper contains the first results of a project which were obtained from an informative study aimed at the identification of problems related to the preparation of mergers in compliance with current legislation. The paper points out the barriers to mergers which are connected to legislative insufficiencies and discrepancies arising between commercial, accounting and taxation practices. A clear theoretical solution of specific situations which can appear during mergers is missing. The identified issues to be tackled in the framework of accounting and taxation practices will be analysed deeper within the project and their consequences for the equity and capital situation of participating companies and owners’ investments will be evaluated. The criterion for the solution and the basis for possible proposals of legislation modifications are the economic substance and social consequences of the implemented transformations. The paper contains the first results of a project which were obtained from an informative study aimed at the identification of problems related to the preparation of mergers in compliance with current legislation. The paper points out the barriers to mergers which are connected to legislative insufficiencies and discrepancies arising between commercial, accounting and taxation practices. A clear theoretical solution of specific situations which can appear during mergers is missing. The identified issues to be tackled in the framework of accounting and taxation practices will be analysed deeper within the project and their consequences for the equity and capital situation of participating companies and owners’ investments will be evaluated. The criterion for the solution and the basis for possible proposals of legislation modifications are the economic substance and social consequences of the implemented transformations.
dcterms:title
ANALYSIS OF MERGER PROCESS IN THE CONDITIONS OF THE CZECH LEGISLATION ANALYSIS OF MERGER PROCESS IN THE CONDITIONS OF THE CZECH LEGISLATION
skos:prefLabel
ANALYSIS OF MERGER PROCESS IN THE CONDITIONS OF THE CZECH LEGISLATION ANALYSIS OF MERGER PROCESS IN THE CONDITIONS OF THE CZECH LEGISLATION
skos:notation
RIV/00216224:14560/11:00065907!RIV14-GA0-14560___
n17:predkladatel
n18:orjk%3A14560
n4:aktivita
n19:P
n4:aktivity
P(GAP403/11/0447)
n4:dodaniDat
n12:2014
n4:domaciTvurceVysledku
n6:8726647 n6:6601537 n6:8501750
n4:druhVysledku
n22:D
n4:duvernostUdaju
n14:S
n4:entitaPredkladatele
n11:predkladatel
n4:idSjednocenehoVysledku
185697
n4:idVysledku
RIV/00216224:14560/11:00065907
n4:jazykVysledku
n7:eng
n4:klicovaSlova
company transformation; merger; legal regulations; commercial law; accounting practices; tax law; assets and liabilities; owned and loaned capital
n4:klicoveSlovo
n5:owned%20and%20loaned%20capital n5:commercial%20law n5:company%20transformation n5:assets%20and%20liabilities n5:merger n5:tax%20law n5:legal%20regulations n5:accounting%20practices
n4:kontrolniKodProRIV
[A248B5DD0667]
n4:mistoKonaniAkce
Zlín
n4:mistoVydani
Zlín
n4:nazevZdroje
Proceedings of the 5th International Scientific Conference: Finance and the Performance of Firms in Science, Education and Practice.
n4:obor
n21:AH
n4:pocetDomacichTvurcuVysledku
3
n4:pocetTvurcuVysledku
3
n4:projekt
n13:GAP403%2F11%2F0447
n4:rokUplatneniVysledku
n12:2011
n4:tvurceVysledku
Hýblová, Eva Sedláček, Jaroslav Křížová, Zuzana
n4:typAkce
n10:WRD
n4:wos
000306544000039
n4:zahajeniAkce
2011-04-28+02:00
s:numberOfPages
8
n16:hasPublisher
UTB FAME
n8:isbn
9788074540202
n15:organizacniJednotka
14560