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
-
Grantová agentura ČR
- Standardní projekty
- Fakulta / Pracoviště MU
-
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
-
The Effect of Ownership Transformations on the Financial Situation of Large Czech Banks
Conference Proceedings of the 6th International Conference "The Changing Economic Landscape: Issues, Implications and Policy Options", rok: 2013
2012
-
An Analysis of Unsuccessful Mergers in the Czech Environment
Proceedings of the In the International Conference on European Financial Systems 2012. Brno: MU ESF, 2012, rok: 2012
-
Analysis of the Behavior Mergermarket in the Conditions the Financial Crisis
Annals of “Dunarea de Jos” University of Galati, rok: 2012, ročník: 1/2012, vydání: 1
-
Analysis of the Development of Mergers in the Czech Republic in the Period 2001–2009 from the Perspective of Ownership Structure
International Journal of Applied Mathematics and Informatics, rok: 2012, ročník: 6, vydání: 3
-
Analysis of the Development of Ownership Structure in the Czech Merger Market
Proceedings of 13th International Conference on Finance and Banking, rok: 2012
-
Comparison of accounting methods for business combinations.
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, rok: 2012, ročník: LX, vydání: 2
-
Development of legal framework of mergers on the territory of today’s Czech republic before 1938
Recent Researches in Applied Mathematics and Economics, rok: 2012
-
Development of Mergers in the Czech Republic in 2001-2010
Acta universitatis agriculturae et silviculturae Mendelianae Brunensis, rok: 2012, ročník: 2012, vydání: 4
-
Developmental Analysis of Mergers in the Czech Republic 2001–2009 from the Perspective of Ownership Structure
Recent Researches in Business & Economics - Proceedings of the 4th WSEAS World Multiconference on Economics, Business and Development (AEBD’12), rok: 2012
-
DISCLOSURE OF INTANGIBLES IN MERGERS & ACQUISITIONS
Carpathian Logistics Congress, rok: 2012