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The aim of this diploma thesis is to analyze the process of mergers in Belarus. The thesis is divided into three chapters. The first on is focused on a legislative documents covering mergers in the European Union. The second chapter deals with legislation related to mergers in Belarus, focusing more on accounting area. The last chapter of the thesis is practical and describes two case studies of mergers in Belarus, one from the public sector and one from the private sector. The conclusion includes the assessment of the practical part, a comparative analysis of the difference in the process of mergers in Belarus and Europe, peculiarities of the process of mergers in Belarus and overall assessment of the aims of work. In conclusion there are some proposals that may help to increase the transparency of the situation in Belarus and to contribute to the harmonization of the national legislation with internationally accepted principles and procedures.

The diploma thesis is focused on goodwill, which can occur during mergers of companies in the Czech Republic. The beginning of the theoretical part is devoted to the definition of the term goodwill, summary of the history of that accounting item and explanation of the types of business transformations. It is followed by comprehensive description of recognition and reporting of goodwill and valuation difference on acquired assets in accounting during domestic mergers. The thesis is supplemented by references to specific statutory regulations relating to the manner and timing of the recognition of these items. The whole thesis is focused exclusively on mergers in the Czech Republic. The application part contains information about research and analysis of selected domestic mergers realized in years 2012 and 2013. The most important conclusion of the analysis is that goodwill occurs very rarely during mergers in the Czech Republic.

The diploma thesis deals with mergers. The main target of this thesis is to carry out the analysis of mergers undertaken during year 2015 in the Czech Republic. The introductory part of the thesis describes the basic theoretical aspects of mergers, including statutory regulation, forms of mergers and motivates to the use of mergers. The big attention is dedicated to the debt push-down. Debt push-down enables the operating income and the interest expense on the acquisition loan to meet at the level of one entity and meet conditions for the tax deductibility of the interests. The main core of the thesis is the analysis of mergers undertaken during year 2015 in the Czech Republic. The last part of the thesis compares the mergers realized in the Czech Republic during the period from 2010-2015.

The aim of this thesis is to carry out an analytic research on mergers of business companies realized in the Czech republic in 2011. The dissertation is divided into three relatively independent sections. The first one deals with problems of mergers from a theoretical point of view, i.e. definition of basic key concepts, specification of incentives for mergers of business companies, evaluation of their gains within their business strategies and their potential constraints. The second part is focused on an analysis of a legal framework where mergers are realized, especially on requirements of law on transformation of business companies and cooperatives, law on accounting and law on income tax. It also deals with an accounting solution to mergers including its tax impacts. The final part is devoted to selection of criteria and to the actual analysis of mergers realized in the Czech republic in 2011.

The aim of this thesis is to define the problems associated with the process of the mergers of companies in the Czech legislation. The theoretical part deals with mergers from the legal, accounting and tax point of view. The following part is a practical example which describes the merger of five joint-stock companies. This example is based on real data and it demonstrates some situations characterized in the theoretical part.

The aim of this thesis is to provide an overall and comprehensive survey of fixed asset problems from an accounting and tax point of view, especially about mutual dissimilarities of these two approaches. The thesis is divided into three parts. The first one is concerned with a general treatise on dissimilarities of the accounting and tax approach to fixed assets, especially in areas of acquiring, evaluating, depreciation and its elimination from use. The second part of my thesis deals with specifics witch are connected with acquiring of fixed assets by owner's investments, donations or during mergers of companies and by other uncommon ways, including tax impacts of these transactions. The third part is focused on a deferred tax, as a result of a discrepancy between accounting and tax regulations and its application to problems described in the second part of my thesis.

This thesis is focused on mergers. Includes modulation concepts mergers, acquisitions and business combinations, breakdown of the mergers and possible motives for the merger. It also deals with legislation which are enshrined in the law on transformation of companies and cooperatives. A significant part is given the accounting and tax issues in connection with the merger. The crux of the work is carried out analysis of the merger in 2010.