Účetní a daňové aspekty rozdělení obchodních korporací

The diploma thesis deals with transformations of business corporations, namely with a separation. This transformation is analysed from a legal, accounting and tax view. Accounting and tax impacts of separation as well as problematic areas that might arise within realization of a separation are specified in the thesis. The attention is further paid to a separation of business corporations pursuant to international accounting standards. A comparison of Czech accounting legislation and international accounting standards in the area of separation of business corporations is carried out within the diploma thesis. Based on this comparison impacts in different presenting and assessing of newly existed items in equity and balance sum are determined. A part of the thesis is also an analysis of separation of business corporations performed in the year 2016 and a model example of a separation