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Methodology of Acquisition Process in Consolidated Financial Statements
Billichová, Diana ; Tumpach, Miloš (referee) ; Pěta, Jan (advisor)
The thesis focuses on a detailed description and methodology of the acquisition process, especially with regard to its accounting and tax aspects for a corporate entity. Based on the chosen acquisition method, a procedure for the preparation of consolidated financial statements is subsequently developed. The consolidated financial statements are then subjected to a financial analysis of selected economic indicators to assess the effect of the acquisition.
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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Štáfková, Sabina ; Gláserová, Jana (referee) ; Pěta, Jan (advisor)
The master's thesis is focused on the preparation of consolidated financial statements according to Czech and Irish legislation and is devoted to the differences in their preparation. The theoretical part deals with the theoretical basis for preparation of consolidated financial statements and their preparation conditions. In the analytical part, model examples of all consolidation methods according to Czech and Irish legal regulations are calculated. In the last part, the consolidated financial statements according to both legislations are analyzed with the help of financial analysis and then compared from a tax point of view.
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The Impact of The Consolidation on The Economic Situation of The Company
Píšová, Klára ; Pavel, Kubovic (referee) ; Rajchlová, Jaroslava (advisor)
The thesis deals with the issue of consolidated financial statement in a selected holding and in its economic appreciation before the expansion of the consolidated group and after its change. The first part of the thesis includes theoretical knowledge for consolidated financial statement which are subsequently applied in the creation of new consolidated financial statements related to the expansion of the consolidated group. The conclusion of the thesis is dedicted to the comparison of consolidated financial statements.
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Effect of Enlargement of Consolidated Group on its Economy
Valášková, Lucie ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
This master‘s thesis deals with the issue of consolidation of financial statements. At first, the goals and methods of processing are set. The next part is devoted to the theoretical background, which is followed by the analytical part. It provides basic information about the selected consolidation group and evaluation of the economic situation before its expansion. This is followed by the valuation of a business interest due to its acquisition in another company and the preparation of new consolidated financial statements. The conclusion of the thesis focuses on the evaluation of the impact of the change in the scope of the consolidation group on the economic situation of the selected group.
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Consolidated Financial Statements
Tesařová, Kateřina ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master's thesis deals with the issue of the consolidation of financial statements. The first part of thesis, there are explained important terms and methods, which are linked to consolidation. The theoretical information is used for work out a practical part, which includes making new consolidated financial statements in consortium HOLOUBEK. The new statements are related to change in consolidation group.
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Consolidation of Financial Statements of the Selected Group
Bláhová, Šárka ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The main topic of this thesis is the issue of the consolidation process of the financial statements of the chosen company and the subsequent evaluation of the performance of the consolidated group before and after the change in consolidation scope. The first part is focused on theoretical knowledges in this field, and the second part dedicate to the consolidation of the financial statements and its assessment.
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Effect of Enlargement of Consolidated Group on its Economy
Ševčíková, Hana ; Tumpach, Miloš (referee) ; Rajchlová, Jaroslava (advisor)
The master's thesis focuses on the expansion of the consolidated group and the impact on economic situation consolidated group due the expansion. Theoretical part of the thesis focuses on consolidated financial statements, company valuation and assessment of the economic situation. In the second part is determined company value and then the company is included to consolidation group by using method of consolidation. After that is assessed the economic impact of the extension group.
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Effect of Enlargement of Consolidated Group on its Economy
Peňázová, Lucie ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The thesis describes elaboration of consolidation of company financial statement and valorisation of its economical status before extending the consolidation group and afterwards. First part of the thesis consists of theoretical basis used for consolidation of financial statement, which are later used in the practical part of the thesis, where new consolidated financial statrments related to extension of consolidation group are being made. Conclusion of the thesis includes comparison of consolidated financial statements.
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Proposal for a Change in Consolidation Method for the Selected Group
Mrkvicová, Nikola ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
The master's thesis deals with problems related to the consolidation of financial statements of the group ZAPA beton. The thesis contains basic theoretical ways out relating to the consolidated financial statements. There are mentioned important terms, there are described consolidation methods and methods for their calculation. These theoretical informations were used for work out a practical part, which includes proposing proportional method of consolidation instead of the full a consolidation method for subsidiary ZAPA UNISTAV, s. r. o. Finally in the financial analysis, there are evaluated the effects of changes in methods on the financial statements of the consolidation group.
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