Original title: Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ
Translated title: Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Authors: Kvasová, Daniela ; Tumpach, Miloš (referee) ; Pěta, Jan (advisor)
Document type: Master’s theses
Year: 2021
Language: slo
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Abstract: [slo] [eng]
Diplomová práca sa zaoberá metodikou zostavenia konsolidovanej účtovnej závierky, podľa českej a nemeckej legislatívy. Obsahuje postupové kroky zostavenia konsolidačných metód, použitých v závislosti na zmene vlastníckeho podielu materskej spoločnosti. Efekt konsolidácie podľa rôznych konsolidačných metód je analyzovaný z ekonomického, daňového a mzdového pohľadu. This master’s thesis deals with the methodology of a consolidated financial statement’s composition, according to Czech and German legislation. The thesis contains particular steps of the consolidation methods’ composition, that were used depending on the changes in the ownership interest of the parent company. The effects of the consolidation according to different consolidation methods are analyzed from the economic, tax and wage standpoints.
Keywords: consolidated financial statement; consolidation; consolidation methods; level of impact; subsidiary; the parent company

Institution: Brno University of Technology (web)
Document availability information: Fulltext is available in the Brno University of Technology Digital Library.
Original record: http://hdl.handle.net/11012/201573

Permalink: http://www.nusl.cz/ntk/nusl-449773


The record appears in these collections:
Universities and colleges > Public universities > Brno University of Technology
Academic theses (ETDs) > Master’s theses