Informace o projektu
Analýza daňových a účetních postupů při fúzích (The analysis of tax and accounting procedures in mergers)
- Kód projektu
- GA403/11/0447
- Období řešení
- 1/2011 - 12/2013
- Investor / Programový rámec / typ projektu
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Grantová agentura ČR
- Standardní projekty
- Fakulta / Pracoviště MU
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Ekonomicko-správní fakulta
- doc. Ing. Jaroslav Sedláček, CSc.
- Ing. Eva Hýblová, Ph.D.
- Ing. Bc. Alois Konečný, Ph.D.
- Ing. Zuzana Křížová, Ph.D.
- Ing. Petr Valouch, Ph.D.
Mergers of capital companies are in the Czech Republic strictly determined by business law and accounting and tax legislation. Differences between national and international adaptations influence total assets and liabilities balances of participating companies, companies´ net assets value and owners´ investments. The aim of the project is analysis of accounting and tax procedures used in mergers, identifications of differences between national and international attitude and evaluation of impact on their reported asset and capital situation and on shareholders´ investments. There will be analyzed theoretical methods and procedures, incentives of leading companies to mergers, merger project solution and entrepreneur´s economy impacts. Founded empirical data will be compared to figured data of alternative option. The project leads to suggestions of business law rules and to suggestions of tax and accounting procedures adjustments that will enable users to eliminate differences between the approaches and that will lead to faithful depiction of participating companies´ economic situation.
Publikace
Počet publikací: 49
2013
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Economic Motives and Success of Mergers in Czech Republic
Mathematics and Computers in Contemporary Science - Proceedings of the 7th WSEAS International Conference on Business and Administration (ICBA’13), rok: 2013
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FAIR VALUE IN COMPANY TRANSFORMATIONS
Hradec Economic Days 2013, Peer Reviewed Conference Proceedings, Part III, rok: 2013
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Influence of a Merger on the EBIT of Merged Companies in the Czech Republic
Proceedings of the 10th International Scientific Conference European Financial Systems 2013, rok: 2013
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Manager`s motivation in strategic decision
Advances in Education Research, rok: 2013
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Mergers in Czech Agricultural Companies
Proceedings of the 10th International Scientific Conference on European Financial Systems 2013., rok: 2013
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Motives for transformations of companies in the European and the Asian markets
Advances in Education Research, rok: 2013
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Proces fúzí obchodních společností v právních, účetních a daňových souvislostech
Rok: 2013, vydání: Vyd. 1., počet stran: 185 s.
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Restructuring of the Czech Banking Sector – Influence of Mergers on Selected Financial Indicators
Proceedings of the In the International Conference on European Financial Systems 2013. Brno: MU ESF, 2013, rok: 2013
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Synergic motives and economic success of mergers of Czech companies.
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, rok: 2013, ročník: LXI, vydání: 7, DOI
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The Concepts of Goodwill Accounting
Recent advances in economics and business administration, rok: 2013