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	Assessing the Synergistic Effects of the Selected Consolidated Entity Nováčková, Veronika ; Ing, Kubovic Pavel, (referee) ; Rajchlová, Jaroslava (advisor) The thesis focuses on the methods of assessment of synergy effects in a consolidated entity. The text includes a assessment of economic situation of the consolidated unit and analyzes a draft set of economic indicators suitable for assessing of synergy effect. Synergy effect is monitored in several selected areas through a comparison between the consolidated unit and the mother company. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved after the acquisition. Detailed record
	The Impact of The Consolidation on The Economic Situation of The Company Olečková, Denisa ; Pavel, Kubovic (referee) ; Rajchlová, Jaroslava (advisor) The master's thesis focuses on the issue of consolidated financial statement. The first part of the master's thesis contains the theoretical basis for the preparation of the consolidated financial statements. Subsequently, the theoretical knowledge is applied to the practical part of the master's thesis, which deals with opportunity of expansion of the consolidation group and afterwards, there is the evaluatoin of financial situation of the new concern. Detailed record
	The Aplication of the Full Method of Consolidation According to Czech Accounting Legislation and IFRS Consolidated Financial Statements Kabeláková, Simona ; Baranyková, Michaela (referee) ; Křížová, Zuzana (advisor) This master's thesis deals with the full method of consolidation according to czech accounting legislation and IFRS. The theoretical part is devoted to the importance and legislation of the consolidated financial statements, basic concepts like the degree of influence, a consolidation group or parent´s company and it is devoted to the methods of consolidation especially to the full method. The practical part is focused on the aplication of full method of consolidation in company TESLA Holding a.s. and its subsidiaries at 2007 - 2012. Detailed record
	Assessing the Impact of Buying a Share in a Subsidiary on Economic Situation in Selected Concern Totková, Kamila ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor) The master's thesis deals with issues in financial statements' consolidation of ArcelorMittal Ostrava a.s. company. The thesis describes important terms and methods related to consolidated financial statements. Given theoretical background is utilized also in practical part, which focuses on a possible change of the consolidation method while assuming a share purchase. Afterwards, there are new consolidated financial statements proposed and impacts, how particular changes of the consolidation method affect financial situation of the concern. Detailed record
	Influence of Consolidation Group Restriction on its Economic Situation Polášková, Andrea ; Blanka, Langrová (referee) ; Rajchlová, Jaroslava (advisor) The Master’s thesis is focused on the issue of the financial statement consolidation of a selected company and the subsequent evaluation of the impact of the consolidation group change on the economic situation of the concern. The first part contains the theoretical knowledge of this area, the second part includes the introduction of the concern and its current economic situation, and the last part is devoted to the consolidation of the new consolidation group and evaluation of the impact of the change on the economic situation of the concern. Detailed record
	Influence of Consolidation Group Restriction on its Economic Situation Polášková, Andrea ; Blanka, Langrová (referee) ; Rajchlová, Jaroslava (advisor) The Master’s thesis is focused on the issue of the financial statement consolidation of a selected company and the subsequent evaluation of the impact of the consolidation group change on the economic situation of the concern. The first part contains the theoretical knowledge of this area, the second part includes the introduction of the concern and its current economic situation, and the last part is devoted to the consolidation of the new consolidation group and evaluation of the impact of the change on the economic situation of the concern. Detailed record
	The Impact of The Consolidation on The Economic Situation of The Company Olečková, Denisa ; Pavel, Kubovic (referee) ; Rajchlová, Jaroslava (advisor) The master's thesis focuses on the issue of consolidated financial statement. The first part of the master's thesis contains the theoretical basis for the preparation of the consolidated financial statements. Subsequently, the theoretical knowledge is applied to the practical part of the master's thesis, which deals with opportunity of expansion of the consolidation group and afterwards, there is the evaluatoin of financial situation of the new concern. Detailed record
	Changes in Consolidated Financial Statements as a Result of Changes in the Size of the Share in the Company Křenková, Vendula ; Škodová, Eva (referee) ; Rajchlová, Jaroslava (advisor) The diploma thesis is focused on the issue of consolidated financial statements, namely the change of the consolidation method, the consolidation group Energie - stavební a báňská. The theoretical part defines the basic concepts and ways of calculations related to the topic. In the analytical part, the thesis deals first with the analysis of the current economic situation of the group, as well as with the calculation of the full consolidation method. This area will proceed freely to the design part, which includes a concrete proposal for streamlining the economic results of the consolidation group. Finally, the effects of the proposed change in the consolidation method will be fully evaluated using financial analysis. Detailed record
	Impact of Enlargement of Consolidated Group on its Economic Situation Vašenková, Barbora ; Ing, Pavel Kubovic, (referee) ; Rajchlová, Jaroslava (advisor) The master´s thesis deals with the issue of consolidation of financial statements. Aim of thesis is expansion of the consolidation group of new company Mlékárna Otinoves s.r.o. and subsequent evaluation of finacial situation of new consolidation group. The first part is dedicated theoretical knowledge in the area of consolidation and the second part is focused on preparation of consolidated financial statements and its evaluation. Detailed record
	Assessing the Impact of Buying a Share in a Subsidiary on Economic Situation in Selected Concern Totková, Kamila ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor) The master's thesis deals with issues in financial statements' consolidation of ArcelorMittal Ostrava a.s. company. The thesis describes important terms and methods related to consolidated financial statements. Given theoretical background is utilized also in practical part, which focuses on a possible change of the consolidation method while assuming a share purchase. Afterwards, there are new consolidated financial statements proposed and impacts, how particular changes of the consolidation method affect financial situation of the concern. Detailed record

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