Accounting and tax consequences of the transformations of companies

The aim of this thesis is on the base of accounting and tax treatment of corporate transformations modeled timelines for each phase of transformation, respectively. merger and spin-off, and test their functionality on the practical example. For the purpose of accomplish this goal was done, especially in the first two parts, the analysis of individual Czech and European professional publications and articles, as well as Czech and European legislation and judicature. For the next parts it was also used comparison of accounting and tax treatment of transformation, respectively. merger and spin-off, modeling timelines for each phase of transformation and their testing on practical example for the purpose of verification of functionality. The conclusion evaluates the usability of modeled timelines for practice