Informace o projektu
Analýza daňových a účetních postupů při fúzích (The analysis of tax and accounting procedures in mergers)

Logo poskytovatele
Kód projektu
GA403/11/0447
Období řešení
1/2011 - 12/2013
Investor / Programový rámec / typ projektu
Grantová agentura ČR
Fakulta / Pracoviště MU
Ekonomicko-správní fakulta

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


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