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Consolidated balance sheet
RULÍK, Pavel
This master thesis deals with consolidation of financial statement. Thesis shows theoretical background of forming a financial statement according to Czech accounting system and IFRS. Procedure of forming the financial statement, types of statements and structure of financial statement are described in the theoretical part. Also content and compulsory parts of financial statement are delineated. As for the consolidation, forming of consolidated financial statement in accordance with Czech accounting and IFRS are also described theoretically. In this part the definition of consolidation unit, the principles of forming the consolidation and the conditions of using the mentioned methods are recounted. The parts of consolidated financial statements are also described. The application part was divided into two main goals. The first was to create a part of financial statement (Balance sheet and Profit and loss statement to 31. 12. 2007). The second aim was to form a consolidated financial statement. The Sauter Automation, spol. s r. o. kindly provided the data necessary for elaborating this master thesis.
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