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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Selected problems of consolidation of subsidiaries in the reflection of IFRS
 Tuťálková, Tereza ; Vašek, Libor (advisor) ; Zelenka, Vladimír (referee)
The diploma thesis deals consolidation of subsidiaries with particular interest in a foreign currency and loss of control. The thesis id divided into 5 parts. The first part defines importance of the consolidated financial statements for the users, summarizes the basic terms and provides standards that deal with consolidated financial statements. Second part defines the obligation to prepare consolidated financial statements, determining the degree of influence, the exemtion from consolidation for investment companies and the consolidation of subsidiaries acquired for resale. The third chapter contains a basic definition of full consolidation method and theory is demonstrated on a complex example focusing on intra-group transactions and non-controlling interests. The fourth part deals with the issue of foreign currency. There are describe the basic term from area foreign currency and the procedure for determining the functional currency. After that there are described two types of exchange differences and swown in a smaller examples. The last chapter deals with the problem lost of control and theory is again explained by the smaller examples including the reclassification of other comprehensive income. It gives also example on deconsolidation of foreign subsidiary. The whole work contains comment, as this issue is solved according to Czech accounting legislation.
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The phenomenon of "control" in accordance with IFRS with a closer focus on its loss
 Ťápalová, Hana ; Vašek, Libor (advisor) ; Dvořáková, Petra (referee)
Nowadays, we can meet with the connection of businesses throughout the globalized world making the consolidation of an increasingly gains importance. The thesis focuses on a group of bakeries that shares are publicly traded on the capital market in EU. That is why they have to prepare the consolidated financial statements in accordance with IFRS at the end of the reporting period. The thesis is divided into two thematic parts. The first part is focused on explaining the process of consolidation. Readers will learn the definitions, how to prepare consolidated financial statements and its purpose. The second part, which I regard as crucial, is focused on explaining the problems of loss of control. Both parts are explained in the illustrative examples for better understanding.
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