117-0439/01 – Transactions with the Company within Accounting (TPU)

Gurantor department	Department of Accounting and Taxes	Credits	5
Subject guarantor	prof. Ing. Viola Šebestíková, CSc.	Subject version guarantor	prof. Ing. Viola Šebestíková, CSc.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	2	Semester	winter
		Study language	Czech
Year of introduction	2012/2013	Year of cancellation	2012/2013
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
S1E20	prof. Ing. Viola Šebestíková, CSc.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Part-time	Examination	10+2

Subject aims expressed by acquired skills and competences

1. To define the economical substance of transactions with the enterprise as entire unit. 2. To desribe the legal and business framework of individual specific cases of enterprise transaction. 3. To clarify the fundamental terms and substance of accounting transaction solution in relation to enterprise transactions. 4. To specify the related tax impact.

Teaching methods

Lectures
Tutorials

Summary

The lectures are focused on accounting operations of extraordinary character associated with a business as a whole conducted within the framework of the stock corporation. The issue is considered both from the standpoint of the Czech Accounting Standards, and according to the International Financial Reporting Standards (IAS/IFRS). With regard to the fact that these operations are in most cases a consequence of significant ownership changes, the appropriate accounting interpretations as well their considerations according to the business and tax law appear as an inevitable condition.

Compulsory literature:

SKÁLOVÁ, Jana, ČOUKOVÁ, Pěva. Účetní a daňové dopady transakcí v kapitálové společnosti. 2. vyd. Praha: Wolters Kluwer ČR, a.s., 2009. 430 s. ISBN 978-80-7357-485-7. ŠEBESTÍKOVÁ, Viola. Účetní operace kapitálových společností. 3. aktual. a přeprac. vyd. Praha: Grada Publishing, 2011. ISBN 978-80-247-4018-8. 256 s. VOMÁČKOVÁ, Hana. Účetnictví akvizicí, fúzí a jiných vlastnických transakcí (vyšší účetnictví). Praha: Polygon, 2009.552 s. ISBN 978-80-7273-157-6.

Recommended literature:

DVOŘÁK, Tomáš. Přeměny obchodních společností a družstev. Praha: ASPI, 2008. 432 s. ISBN 978-80-7357-376-8. DVOŘÁKOVÁ, Dana. Finanční účetnictví a výkaznictví podle mezinárodních standardů IAS/IFRS. 2. vyd. Brno, Computer Press, 2008. 352 s. ISBN 978-80-251-1950-1. GAUGHAN, P.A. Mergers, Acquisitions and Corporate Restructuring, Wiley and Sons, Inc. USA, 2007. JOSKOVÁ,Lucie,ŠAFRÁNEK, Jan, ČOUKOVÁ,Pěva, PODŠKUBKA,Tomáš. Fúze - právo, účetnictví a daně. Praha:Linde Praha, 2012. 151 s. ISBN978-80-7201-885-7. Mezinárodní standardy účetního výkaznictví(IFRS) 2006 (zejména IFRS 4-Podnikové kombinace) včetně mezinárodních účetních standardů (IAS) a interpretací. Související právní předpisy (zákon o přeměnách obchodních společností a družstev, obchodní zákoník, zákon o účetnictví vč. prováděcí vyhlášky, ČÚS, zejména ČÚS č. 011-Operace s podnikem, zákon o daních z příjmů).

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Other specific requirements are not.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Property transactions in general. The importance of financial statements, special accounting items. Transactions with the company in legal, accounting and tax context: - Capital acquisition - property acquisition - rental company - transformation of companies (merger, transfer of assets to a partner, a division of the company, change of legal form).

Conditions for subject completion

Part-time form (validity from: 2012/2013 Winter semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Examination	Examination	100	51	3

Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2012/2013	(N6208) Economics and Management	(6202T049) Accounting and Taxes	(02) Účetnictví a daně		K	Czech	Ostrava	2			Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

Předmět neobsahuje žádné hodnocení.